Legal Opinion
Kenning v. Department of Taxation & Finance
New York Supreme Court
Decided December 14, 1972PublishedCited by 4 opinions
1Opinion of the CourtJohn T. Casey, J.
The petitioners by order to show cause instituted a proceeding under CPLE article 78 for an order prohibiting the Department of Taxation and Finance from filing a tax warrant or levying against the petitioners for tax deficiencies for the years 1965 and 1966. The petitioners claim they are entitled to the relief because the Department of Taxation and Finance failed to notify them of the tax deficiency and because certain sections of the Tax Law are unconstitutional.
The Department of Taxation and Finance has submitted records which indicate that a notice of deficiency for each of the tax years…
2Cases cited4 opinions
- Allied Stores of Ohio, Inc. v. BowersSupreme Court of the United States · 1959
- Fowle v. Lawrason'sSupreme Court of the United States · 1831
- Shapiro v. City of New YorkNew York Supreme Court · 1971
- Alaimo v. State Tax CommissionNew York Supreme Court · 1972
3Cited by4 opinions
- Shell Oil Co. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1983
- Ruggerite, Inc. v. State Tax CommissionNew York Court of Appeals · 1984
- Agosto v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1986
- MacLean v. ProcaccinoNew York Supreme Court · 1975