Legal Opinion
Hudson Transit Lines, Inc. v. Bragalini
New York Supreme Court
Decided March 21, 1958Published
1Opinion of the CourtIrving H. Saypol, J.
Defendants move pursuant to rule 112 of the Buies of Civil Practice for judgment on the pleadings dismissing the complaint upon the grounds that the action is premature and presents no justiciable controversy. The action was instituted to recover judgment declaring the correct interpretation, construction, and application of sections 183 and 184 of the Tax Law; that plaintiff is not required to file any reports with the Department of Taxation and Finance pursuant to those sections and is not liable for the payment of any taxes thereunder; and restraining the defendants from requiring the…
2Cases cited4 opinions
- New York Foreign Trade Zone Operators, Inc. v. State Liquor AuthorityNew York Court of Appeals · 1941
- Richfield Oil Corp. v. City of SyracuseNew York Court of Appeals · 1942
- Niagara Falls Power Co. v. WhiteNew York Court of Appeals · 1944
- Hudson Transit Lines, Inc. v. BragaliniNew York Supreme Court · 1958