Caplan v. New York State Department of Taxation & Finance

In this article 78 proceeding, respondents appeal from an order of the Appellate Division, Second Department, which affirmed, two Justices dissenting, a judgment of the Supreme Court, Kings County, granting the petition directing the respondents to accept the petitioner’s lottery ticket for inclusion in a final bonus drawing originally to have been held on June 15, 1972, although the petitioner had not timely registered for the drawing as required by the applicable provisions of the 17YCRR.

Petitioner is the holder of a 50-cent lottery ticket, number 452379, which, because of the…