Legal Opinion
Horner v. State
New York Supreme Court
Decided February 24, 1984PublishedCited by 3 opinions
1Opinion of the Court
*2OPINION OF THE COURT
Harold J. Hughes, J.
Plaintiff seeks a preliminary injunction restraining defendants from issuing or filing any tax warrants against him or taking any steps to enforce his alleged tax liability arising from the notices of assessment annexed to the complaint, and staying all further administrative proceedings pending the final determination of this action. Defendants move for an order dismissing the complaint for failure to state a cause of action and for failure to exhaust administrative remedies.
The complaint, the factual allegations of which must be deemed to be true for…
2Cases cited8 opinions
- Rovello v. Orofino Realty Co.New York Court of Appeals · 1976
- Parsons v. State Tax CommissionNew York Court of Appeals · 1974
- Top Tile Building Supply Corp. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1983
- Arthur Treacher's Fish & Chips, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1979
- Gage v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1979
3 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Horner v. StateAppellate Division of the Supreme Court of the State of New York · 1985
- Whitmer v. New York State Department of Taxation & FinanceNew York Supreme Court · 2009
- Ouziel v. StateNew York Court of Claims · 1997