Arredondo v. State

Appeal from an order of the Supreme Court at Special Term, entered September 2, 1976 in Albany County, which denied plaintiffs’ motion for summary judgment and granted summary judgment to the defendants. Plaintiffs instituted this declaratory judgment action against the defendants State of New York and the State Tax Commission, seeking a declaration of the invalidity of section 148.6 of the Regulations of the State Tax Commission (20 NYCRR 148.6), or in the alternative a declaration of invalidity of section 654 of the Tax Law. It is pursuant to this statute and regulation that taxpayers who…