Commissioner of Labor v. Chudzik

*1036Memorandum: The Commissioner of Labor, as judgment creditor of an unemployment insurance tax debt, appeals from an order denying a motion to vacate three orders which denied applications to extend a levy upon the personal property of the judgment debtor. The order was based on the court’s prior decisions which declared Labor Law § 573 (2) unconstitutional for failure to require that notice of exempt property be given the judgment debtor (Commissioner of Labor of State of N. Y. v Chudzik, 126 Misc 2d 968; 123 Misc 2d 959). The court reasoned that compliance with an unconstitutional statute is…