Duffy v. Wetzler

*233OPINION OF THE COURT

Alan LeVine, J.

In this action for declaratory, injunctive and monetary relief challenging the constitutionality of Tax Law § 612 (c) (former [3]) and Administrative Code of the City of New York § 11-1712 (c) (former [3]), defendants James W. Wetzler and Roderick G. W. Chu, the present and former New York State Commissioners of Taxation and Finance, and Edward V. Regan, the former Comptroller of the State of New York (hereinafter the State defendants), seek an order dismissing the action on the grounds of collateral estoppel, res judicata and payment pursuant to CPLR 3211…