Schenck v. State Tax Commission

Appeal from a judgment of the Supreme Court at Special Term (Cobb, J.), entered July 31, 1984 in Albany County, which, in a proceeding pursuant to CPLR article 78, granted respondent’s motion to dismiss the petition for lack of jurisdiction.

To challenge a determination of respondent, petitioner sought to commence a CPLR article 78 proceeding. To do so, petitioner, without a notice of petition and without service on the Attorney-General, served a petition upon respondent, which then moved to dismiss for lack of jurisdiction. Special Term granted the motion and dismissed the petition. An appeal…