Legal Opinion

Canale v. New York State Department of Taxation & Finance

New York Court of Claims

Decided December 29, 1975No. Claim No. 57861PublishedCited by 8 opinions

1Opinion of the CourtMilton Alpert, J.

Plaintiff on August 23, 1972 was appointed a receiver of the Potsdam Arlington Inn, Inc., located in the Town of Potsdam in St. Lawrence County. The appointment was made by the St. Lawrence County Judge during the pendency of a mortgage foreclosure action instituted by the holder of the first mortgage covering the inn. Plaintiff posted his bond and entered upon his duties.

In March of 1973 plaintiff, as receiver, surrendered the liquor license issued to him as receiver for his operation of alcoholic beverage service at the inn, seeking a refund of a portion of the licensing fee. Plaintiff paid…

2Cases cited10 opinions

  1. United States v. Munsey Trust Co.Supreme Court of the United States · 1947
  2. Williams Press v. State of NYNew York Court of Appeals · 1975
  3. Siegel v. StateAppellate Division of the Supreme Court of the State of New York · 1941
  4. Capitol Distributors Corp. v. Kent's Restaurant, Inc.New York Supreme Court · 1939
  5. Williams Press, Inc. v. StateAppellate Division of the Supreme Court of the State of New York · 1974

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3Cited by8 opinions

  1. People v. LyonAppellate Division of the Supreme Court of the State of New York · 1981
  2. People v. ValenzaNew York Supreme Court · 1981
  3. Fourth Federal Savings Bank v. 32-22 Owners Corp.Appellate Division of the Supreme Court of the State of New York · 1997
  4. Village of Niles v. K Mart Corp.Appellate Court of Illinois · 1987
  5. In Re MonacoUnited States Bankruptcy Court, W.D. New York · 1985

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