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Allstate Insurance v. Tax Commission of the State

494 N.E.2d 109, 67 N.Y.2d 999, 502 N.Y.S.2d 1004, 1986 N.Y. LEXIS 18608
New York Court of Appeals·Decided May 8, 1986·Published·Cited by 16 cases

Opinion

OPINION OF THE COURT

On review of submissions pursuant to section 500.4 of the Rules of the Court of Appeals (22 NYCRR 500.4), order affirmed, with costs. We agree with the Appellate Division that a declaratory judgment action is an inappropriate vehicle to resolve this controversy because a pure matter of law is not involved and the administrative process has already been commenced (see, Hewlett Assoc. v City of New York, 57 NY2d 356, 363; Harcel Liqs. v Evsam Parking, 48 NY2d 503, 506; Slater v Gallman, 38 NY2d 1).

[1002] Concur: Chief Judge Wachtler and Judges Meyer, Simons, Kaye, Alexander, Titone and Hancock, Jr.

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Allstate Insurance v. Tax Commission of the State, 494 N.E.2d 109, 67 N.Y.2d 999, 502 N.Y.S.2d 1004, 1986 N.Y. LEXIS 18608 (N.Y. 1986).

494 N.E.2d 109 (Allstate Insurance v. Tax Commission of the State) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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