Callanan Marine Corp. v. Tully

Appeal from a resettled order of the Supreme Court at Special Term, entered November 28, 1978, which denied plaintiff’s motion for summary judgment. Plaintiff commenced this declaratory judgment action to annul a certain assessment of sales and use taxes issued against it upon the ground that the assessment was "made without any factual basis or audit solely to extend the period of limitations and is wholly fictitious.” On March 18, 1977, the New York State tax examiner requested the corporate treasurer of plaintiff’s parent company to sign waivers extending the Statute of Limitations for the…