Fox v. New York State Tax Commission

This is a motion made by the respondent by an order to show cause which seeks to reargue a motion previously made by respondent to dismiss the petition herein upon the ground that the proceeding was not brought within four *964months after the date of mailing of the decision sought to be reviewed as required by section 690 of the Tax Law. The original petition and motion regularly came on to be heard before this court on June 25,1971 at a Special Term.

The respondent, in its moving papers, contends that personal service of the petition was not effected within four months as required by the CPLR.

The…