Legal Opinion
West Mountain Corp. v. State of New York Department of Taxation & Finance
Appellate Division of the Supreme Court of the State of New York
Decided November 21, 1984PublishedCited by 9 opinions
1Opinion of the Court
Appeal, by permission from an order of the Supreme Court at Special Term (Torraca, J.), entered April 12,1984 in Albany County, which, in a proceeding pursuant to CPLR article 78, denied respondents’ motion to dismiss the petition.
The issue presented on this appeal is whether the instant CPLR article 78 proceeding instituted on November 18, 1983, more than four months after the determination of the State Tax Commission sought to be reviewed became final, is time barred by the provisions of CPLR 217. We conclude that this proceeding was not timely commenced. The order of Special Term should…
2Cases cited5 opinions
- Seidner v. Town of Colonie, Board of Zoning AppealsAppellate Division of the Supreme Court of the State of New York · 1980
- Fiore v. Board of Education Retirement SystemAppellate Division of the Supreme Court of the State of New York · 1975
- MATTER OF SEIDNER v. Town of ColonieNew York Court of Appeals · 1981
- Matter of Fiore v. Bd. of Educ. Ret. Sys. of the City of New YorkNew York Court of Appeals · 1976
- Trivedi v. State Board of Law ExaminersAppellate Division of the Supreme Court of the State of New York · 1982
3Cited by9 opinions
- In Re GalvanoUnited States Bankruptcy Court, E.D. New York · 1990
- Halperin v. ChuAppellate Division of the Supreme Court of the State of New York · 1988
- Matter of W. Mountain Corp. v. State of New York Dep't of Taxation & Fin.New York Court of Appeals · 1985
- Winners Garage, Inc. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2011
- M. Parpis Food Distributors, Inc. v. WetzlerAppellate Division of the Supreme Court of the State of New York · 1994
4 more not listed; retrieve them via the Exa API.