Home/Appellate Division of the Supreme Court of New York/S. Delia Corp. v. New York State Tax Commission

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
Appellate Division of the Supreme Court of the State of New York·Decided December 1, 1971·Published·Cited by 2 cases

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.

Free access — add to your briefcase to read the full text and ask questions with AI

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).

38 A.D.2d 608 (S. Delia Corp. v. New York State Tax Commission) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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)