MEMORANDUM OF DECISION AND ORDER
SPATT, District Judge.
Charles T. Miller (the "Plaintiff" or "Miller"), pro se, brings this action against the State of New York Division of Tax Appeals ("Division of Tax Appeals") and the New York State Department of Taxation and Finance (the "Department of Taxation") (collectively the "Defendants"), pursuant to 42 U.S.C. § 1983. The Plaintiff alleges that, in violation of his constitutional rights, the...
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