Cooper v. Gossett

The evidence established a violation by the plaintiff of article 12 of the Tax Law, as amended, and it follows that she was barred from maintaining an action based upon the transfer. The fact that the action was on the note given in consideration of the transfer does not give the plaintiff any greater rights than she would have possessed had the action been brought for part of the purchase price not evidenced by a note. Matter of Wylly (210 Fed. 954) is distinguishable since section 278 of our Tax Law (as amd. by Laws of 1922, chap. 354) applies only to an action or proceeding in the courts…