City of New York Department of Finance v. Reznick

Appeal by the City of New York Department of Finance from a judgment of the Supreme Court, Kings County (Dowd, J.), dated March 21, 1984, which granted Bruce S. Reznick’s motion discharging his liability for interest and penalties assessed concerning his late payment of an unincorporated business tax.

Judgment reversed, on the law, with costs, and motion dismissed without prejudice.

Based upon a review of the record and in light of the numerous procedural defects present in this case, we find that the judgment must be reversed on the ground of lack of personal jurisdiction. Mr. Reznick, an…