Legal Opinion
Empire State Building Co. v. New York State Department of Taxation & Finance
New York Supreme Court
Decided December 5, 1990PublishedCited by 6 opinions
1Opinion of the Court
OPINION OF THE COURT
Leonard N. Cohen, J.
In motion number 33, plaintiff, Empire State Building Company, moves for a preliminary injunction, pursuant to CPLR 6301, tolling the running of the 90-day period within which it may challenge the imposition or amount of sales tax, interest and penalties claimed as due in the proposed statement of audit adjustment issued to plaintiff, dated February 21, 1990, or assessed in the notice of determination issued to plaintiff or its general parties, dated June 27, 1990, by filing a petition for administrative review (PAR) with the New York State Division of…
2Cases cited21 opinions
- Watergate II Apartments v. Buffalo Sewer AuthorityNew York Court of Appeals · 1978
- Tully v. Griffin, Inc.Supreme Court of the United States · 1976
- Tennessee v. WhitworthSupreme Court of the United States · 1886
- Richfield Oil Corp. v. City of SyracuseNew York Court of Appeals · 1942
- Socony-Vacuum Oil Co. v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 1936
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3Cited by6 opinions
- Empire State Building Co. v. New York State Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1992
- Sage Realty Corp. v. O'CleireacainAppellate Division of the Supreme Court of the State of New York · 1992
- Mutual Redevelopment Houses, Inc. v. RothAppellate Division of the Supreme Court of the State of New York · 2003
- Matter of Honovich v. County of PutnamNew York Supreme Court, Putnam County · 2025
- Matter of Honovich v. County of PutnamNew York Supreme Court, Putnam County · 2025
1 more not listed; retrieve them via the Exa API.