Downtown Acupuncture PC v. State Wide Ins.

OPINION OF THE COURT

Katherine A. Levine, J.

In 2004, plaintiff Downtown Acupuncture, a medical services provider, filed this action to recover assigned first-party no-fault benefits for acupuncture services in the amount of $914.33 from defendant State Wide Insurance Co. Citing to a declara*463tory judgment by Supreme Court, Nassau County involving a different insurance company—State Farm Mutual Ins. Co.— that found the instant plaintiff and other acupuncture professional corporations (PCs) to be unlawfully incorporated, defendant argued that plaintiff was collaterally estopped from arguing that…