Building Contractors Ass'n v. Tully
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
*201OPINION OF THE COURT
Kane, J. P.
Although labeled a CPLR article 78 proceeding, an examination of the petition discloses that petitioners are actually challenging the validity of respondents’ regulation (20 NYCRR 527.7 [b] [2]), and an information letter interpreting certain provisions of the Tax Law (§ 1105, subd [c], pars [3], [5]) which they maintain are inapplicable to their business activities. Since no final determination of tax liability on account of such operations has been rendered, it is plain that certiorari review is inappropriate, and petitioners have not alleged any other basis…
2Cases cited11 opinions
- Boryszewski v. BrydgesNew York Court of Appeals · 1975
- Douglaston Civic Ass'n v. GalvinNew York Court of Appeals · 1974
- National Organization for Women v. State Division of Human RightsNew York Court of Appeals · 1974
- Socony-Vacuum Oil Co. v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 1936
- Slater v. GallmanNew York Court of Appeals · 1975
6 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- National Elevator Industry, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1978
- Auto Body Federation of Empire State, Inc. v. LewisAppellate Division of the Supreme Court of the State of New York · 1981
- Building Contractors Ass'n v. TullyAppellate Division of the Supreme Court of the State of New York · 1982
- Betzler v. CareyNew York Supreme Court · 1981
- New York State Restaurant Ass'n v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1978
5 more not listed; retrieve them via the Exa API.