Hearst Corp. v. City of New York

This is a motion by the defendants to dismiss the complaint in a declaratory judgment action on various grounds, including the contention that the court should exercise its discretion in favor of relegating the plaintiffs to the statutory remedy of administrative hearings before the comptroller, with the right to review the latter’s determination.

The action seeks a declaration that certain notices of determination issued by the comptroller assessing the plaintiffs with sales taxes are unconstitutional and void or, in the alternative, declaring that a substantial portion of the taxes assessed…