Allied Chemical Corp. v. Kowal

Petitioner moves, pursuant to article 78 of the Civil Practice Act, for a final order “ reversing ” the respondent’s determination, “directing” the respondent to redetermine the liability of the petitioner for certain taxes heretofore paid and “ refund ” taxes illegally collected with interest, ‘ directing ’ ’ the respondent to amend his tax roll respecting the petitioner’s liability for such tax, and granting the petitioner a hearing of any triable issues.

The petition states that the petitioner is located in the City of Buffalo, County of Erie, New York; that the respondent is the…