Legal Opinion
GTE Spacenet Corp. v. New York State Department of Taxation & Finance
Appellate Division of the Supreme Court of the State of New York
Decided February 24, 1994PublishedCited by 4 opinions
1Opinion of the Court
Order, Supreme Court, New York County (Shirley Fingerhood, J.), entered on or about August 27, 1993, which granted plaintiff’s motion for a preliminary injunction restraining defendants from conducting an administrative hearing con*430cerning plaintiffs claimed tax deficiencies, unanimously affirmed, without costs.
Where the taxpayer claims that a tax statute is wholly inapplicable, it may bring a declaratory judgment action without exhausting administrative remedies (see, Xerox Corp. v Department of Taxation & Fin., 140 AD2d 945, 946, lv denied 72 NY2d 809). Plaintiff in this action for a…
2Cases cited3 opinions
- Gambar Enterprises, Inc. v. Kelly Services, Inc.Appellate Division of the Supreme Court of the State of New York · 1979
- Debevoise & Plimpton v. New York State Department of Taxation & FinanceNew York Court of Appeals · 1993
- Xerox Corp. v. Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1988
3Cited by4 opinions
- Vanderminden v. VandermindenAppellate Division of the Supreme Court of the State of New York · 1996
- Kallenberg Meat Products, Inc. v. O'CleireacainAppellate Division of the Supreme Court of the State of New York · 1994
- Bankers Trust Corp. v. New York City Department of FinanceAppellate Division of the Supreme Court of the State of New York · 2002
- Huff v. C.K. Sanitary Systems, Inc.Appellate Division of the Supreme Court of the State of New York · 1998