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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
CourtNew York Court of Appeals
DecidedMay 8, 1986
StatusPublished
Cited by16 cases

This text of 494 N.E.2d 109 (Allstate Insurance v. Tax Commission of the State) is published on Counsel Stack Legal Research, covering New York Court of Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
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).

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

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Bluebook (online)
494 N.E.2d 109, 67 N.Y.2d 999, 502 N.Y.S.2d 1004, 1986 N.Y. LEXIS 18608, Counsel Stack Legal Research, https://law.counselstack.com/opinion/allstate-insurance-v-tax-commission-of-the-state-ny-1986.