Res Bro, Inc. v. Michael

In a proceeding pursuant to CPLR article 78 to compel the appellant to reappoint petitioner as an agent authorized to purchase and affix cigarette tax stamps, the appeal is from a judgment of the Supreme Court, Kings County (Clemente, J.), dated August 9, 1983, which granted the petition.

Judgment reversed, on the law, with costs, and proceeding dismissed on the merits.

The City Director of Finance, under subdivision b of section D46-4.0 of the New York City Administrative Code, may appoint any person as an agent to affix tax stamps to cigarette packages (cf. Tax Law, § 472). Such an agent…