Walker v. State

—Rose, J.

Appeal from an amended judgment of the Supreme Court (Teresi, J.), entered February 13, 2002 in Albany County, which, in a proceeding pursuant to CPLR article 78, directed respondents to return all records in their possession to petitioner.

In the course of an investigation and audit by the Petroleum, Alcohol & Tobacco Bureau of the Office of Tax Enforcement of respondent Department of Taxation and Finance, the records of petitioner’s fuel distribution business for 1998 to 2001 were seized and retained by respondents. Petitioner then presented Supreme Court with a proposed order to…