Lome v. Tax Commission

This is an omnibus motion by the respondent, Tax Commission of the City of Few York to dismiss before answer the petition herein on the grounds (1) that it does not state facts sufficient to warrant relief under the provisions of article 13 of the Tax Law, (2) that it appears on the face thereof that the court does not have jurisdiction of the subject matter of the proceeding and that (3) the petitioners have no common or general interest entitling them to maintain this proceeding in a representative capacity. The movant prays “ for a further order, if required, pursuant to Rule 102 of the…