Wegmans Food Markets, Inc. v. Department of Taxation & Finance

Appellate Division of the Supreme Court of New York

Wegmans Food Markets, Inc. v. Department of Taxation & Finance

115 A.D.2d 962, 497 N.Y.S.2d 790, 1985 N.Y. App. Div. LEXIS 55328

Appellate Division of the Supreme Court of the State of New York·Decided December 20, 1985·Published·Cited by 2 cases

Opinion

Order unanimously affirmed, with costs. Memorandum: We affirm for reasons stated in the memorandum decision by Special Term, Boehm, J. (Wegmans Food Mkts. v Department of Taxation & Fin., 126 Misc 2d 144). We note only that Special Term erred in characterizing a 1977 opinion letter by the State Tax Commissioner to the New York City Industrial Development Agency as a rule or regulation subject to the filing requirements of NY Constitution, article IV, § 8, Executive Law § 102 (2), and State Administrative Procedure Act § 202 (2). However, as this finding is not necessary to the court’s decision, the order is, in all respects, affirmed. (Appeal from order of Supreme Court, Monroe County, Boehm, J.— summary judgment.) Present—Hancock, Jr., J. P., Doerr, Den-man and O’Donnell, JJ. [126 Mise 2d 144.]

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Order unanimously affirmed, with costs. Memorandum: We affirm for reasons stated in the memorandum decision by Special Term, Boehm, J. (Wegmans Food Mkts. v Department of Taxation & Fin., 126 Misc 2d 144). We note only that Special Term erred in characterizing a 1977 opinion letter by the State Tax Commissioner to the New York City Industrial Development Agency as a rule or regulation subject to the filing requirements of NY Constitution, article IV, § 8, Executive Law § 102 (2), and State Administrative Procedure Act § 202 (2). However, as this finding is not necessary to the court’s decision, the order is, in all respects, affirmed. (Appeal from order of Supreme Court, Monroe County, Boehm, J.— summary judgment.) Present—Hancock, Jr., J. P., Doerr, Den-man and O’Donnell, JJ. [126 Mise 2d 144.]

Wegmans Food Markets, Inc. v. Department of Taxation & Finance, 115 A.D.2d 962, 497 N.Y.S.2d 790, 1985 N.Y. App. Div. LEXIS 55328 (N.Y. Ct. App. 1985).

Pincite

115 A.D.2d 962 (Wegmans Food Markets, Inc. v. Department of Taxation & Finance) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Opinion

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