O'Brien v. De Giammatteo

In a proceeding pursuant to section 477-a of the Tax Law to declare the forfeiture of a motor vehicle used in the illegal transportation of untaxed cigarettes, the petitioner appeals from a judgment of the Supreme Court, Suffolk County, entered January 17, 1979, which denied the petition and directed that the vehicle be returned to the respondent. Judgment reversed, on the law, without costs or disbursements, petition granted, it is directed that the vehicle be sold subject to the intervenor’s lien, and the matter is remanded to Special Term for the implementation of this directive, and for…