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STATE OF NEW YORKSUPREME COURT COUNTY OF WARRENCitizens Bank, N.A. f/k/a RBS Citizens, N.A. f/k/a Citizens Bank, N.A.Plaintiff,v.Michael Swan, Warren County Treasurer, as PublicAdministrator for the Estate of Edward F. Gazel a/k/a Rev.Edward Gazel a/k/a Edward GazelSharon OskamKleigh KelleyNew York State Department of Taxation and FinanceUnited States of America/Internal Revenue Service Defenda...