Tartan Oil Corp. v. State of New York Department of Taxation & Finance

OPINION OF THE COURT

George B. Ceresia, Jr., J.

Petitioner has commenced the instant CPLR article 78 proceeding to review a determination by the respondents denying its request under the Freedom of Information Law (Public Officers Law § 84 et seq. [FOIL]) for disclosure of certain tax records. Petitioner is involved in litigation with a corporation known as Mel-Bern Servicenter No. 6 Corp. (Mel-Bern). By letters dated February 6, 1995 and February 8, 1995, petitioner submitted requests in writing for various tax records of Mel-Bern and its officers dating from December 1, 1974 through November…