Legal Opinion
Apex Air Freight, Inc. v. O'Cleireacain
Appellate Division of the Supreme Court of the State of New York
Decided December 1, 1994PublishedCited by 3 opinions
1Opinion of the Court
—Order, Supreme Court, New York County (Alice Schlesinger, J.), entered on or about April 14, 1993, which held that plaintiff need not exhaust administrative remedies and granted plaintiff judgment declaring that *8plaintiff is protected by the three-year statute of limitations and that defendant is barred from assessing any tax against it for the period before 1988, unanimously affirmed, without costs.
The court properly determined that plaintiff need not exhaust administrative remedies as the matter involved solely an issue of law (see, Matter of Herberg v Perales, 180 AD2d 166, 169) and…
2Cases cited4 opinions
- Watergate II Apartments v. Buffalo Sewer AuthorityNew York Court of Appeals · 1978
- Herberg v. PeralesAppellate Division of the Supreme Court of the State of New York · 1992
- Country-Wide Brokerage, Inc. v. HarnettAppellate Division of the Supreme Court of the State of New York · 1977
- Airborne Freight Corp. v. MichaelAppellate Division of the Supreme Court of the State of New York · 1983
3Cited by3 opinions
- Bankers Trust Corp. v. New York City Department of FinanceAppellate Division of the Supreme Court of the State of New York · 2002
- Johnson v. Office of Health Systems ManagementAppellate Division of the Supreme Court of the State of New York · 1998
- Weyant v. The Phia Group LLCDistrict Court, S.D. New York · 2019