The facts at issue in Elpa Builders, Inc. v. State of New York are relatively straightforward.  The property owner (the “Owner”) owned a 53,645-square-foot parcel of property (the “Property”) along New York State Route 347 (“Route 347”) in the Town of Smithtown.  The Property is improved with a commercial building and is subject to a

The history of convenience stores in the United States can be traced back to 1927, when an employee of the Southland Ice Company in Dallas, Texas, realized that people needed a place where they could buy basic necessities after other stores had closed.  The employee decided to sell items such as milk, bread, eggs and