E. P. Lawson Co. v. Browne

This is an action against the State Tax Commission, commenced on February 25, 1943, seeking a declaratory judgment that section 214-a of the Tax Law is inapplicable to this plaintiff and that the defendants may not levy a tax upon plain.tiff pursuant to said section. The defendants move for judgment dismissing the complaint on the ground that the complaint does not state facts sufficient to constitute a cause of action and on the ground that the court does not have jurisdiction of the subject matter of the action. The motion is based on the 1943 amendment to section 219 of the Tax Law,…