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S. Delia Corp. v. New York State Tax Commission

38 A.D.2d 608, 326 N.Y.S.2d 280, 1971 N.Y. App. Div. LEXIS 2879
CourtAppellate Division of the Supreme Court of the State of New York
DecidedDecember 1, 1971
StatusPublished
Cited by2 cases

This text of 38 A.D.2d 608 (S. Delia Corp. v. New York State Tax Commission) is published on Counsel Stack Legal Research, covering Appellate Division of the Supreme Court of the State of New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
S. Delia Corp. v. New York State Tax Commission, 38 A.D.2d 608, 326 N.Y.S.2d 280, 1971 N.Y. App. Div. LEXIS 2879 (N.Y. Ct. App. 1971).

Opinion

Appeal from a judgment of the Supreme Court, entered December 9, 1969 in Albany County, dismissing appellant’s petition in a proceeding brought pursuant to article 78 of the CPLR seeking a review and an annulment of a determination assessing additional highway use tax. Appellant having failed to avail itself of the exclusive review procedures provided in section 510 of the Tax Law is barred from bringing the instant proceeding (CPLR 7801, subd. 1; 8 Weinstein-Kom-Miller, N. Y. Civ. Prac., par. 7801.09). Accordingly, the petition was properly dismissed. Judgment affirmed, without costs. Herlihy, P. J., Reynolds, Greenblott, Cooke and Sweeney, JJ., concur.

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Related

Schweitzer v. State Tax Commission
106 Misc. 2d 658 (New York Supreme Court, 1980)
Rodriquez v. City of New York
55 A.D.2d 532 (Appellate Division of the Supreme Court of New York, 1976)

Cite This Page — Counsel Stack

Bluebook (online)
38 A.D.2d 608, 326 N.Y.S.2d 280, 1971 N.Y. App. Div. LEXIS 2879, Counsel Stack Legal Research, https://law.counselstack.com/opinion/s-delia-corp-v-new-york-state-tax-commission-nyappdiv-1971.