Legal Opinion
Watts v. Wing
Appellate Division of the Supreme Court of the State of New York
Decided September 23, 2003PublishedCited by 3 opinions
1Opinion of the Court
—Order, Supreme Court, New York County (Sheila Abdus-Salaam, J.), entered October 5, 2001, which, to the extent appealed from as limited by defendants’ brief, granted plaintiffs’ motions for class certification and leave to amend the complaint, affirmed, without costs.
In this action for declaratory and related relief, plaintiffs challenge the Statewide Offset Program (see Tax Law § 171-f) to the extent that it permits the New York State Department of Taxation and Finance (DTF) to offset a taxpayer’s income tax refund by the amount of any debt owed by the taxpayer to the New York State Office…
2Cases cited9 opinions
- Carey v. PiphusSupreme Court of the United States · 1978
- Small v. Lorillard Tobacco Co.New York Court of Appeals · 1999
- Small v. Lorillard Tobacco Co.Appellate Division of the Supreme Court of the State of New York · 1998
- Mitchell v. Barrios-PaoliAppellate Division of the Supreme Court of the State of New York · 1999
- Bellini v. Gersalle Realty Corp.Appellate Division of the Supreme Court of the State of New York · 1986
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3Cited by3 opinions
- Globe Surgical Supply v. GEICO InsuranceAppellate Division of the Supreme Court of the State of New York · 2008
- Schorr v. SteinerAppellate Division of the Supreme Court of the State of New York · 2007
- DeCastro v. WambuaNew York Supreme Court · 2013