Legal Opinion
Brown v. New York State Tax Commission
New York Supreme Court
Decided July 5, 1950PublishedCited by 10 opinions
1Opinion of the CourtKingsley, J.
This action is brought by plaintiff for both declaratory and injunctive relief against the defendant with respect to an assessment of additional personal income tax against the plaintiff for the year 1946. The defendant has moved to dismiss the complaint on the ground that such an action is not maintainable for the reasons that no cause of action for equitable relief by way of an injunction is made out where there is an adequate, complete and exclusive remedy at law, and that declaratory judgment may not be resorted to for review of tax assessments in the face of the exclusive statutory…
2Cases cited9 opinions
- Dun & Bradstreet, Inc. v. City of New YorkNew York Court of Appeals · 1937
- Woollard v. Schaffer Stores Co.New York Court of Appeals · 1936
- National Bank of Chemung v. City of ElmiraNew York Court of Appeals · 1873
- 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
4 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Slater v. GallmanNew York Court of Appeals · 1975
- State Ex Rel. Anderson v. State Board of EqualizationMontana Supreme Court · 1957
- Paliotto v. Town of IslipNew York Supreme Court · 1962
- Brown v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1952
- Bathrick Enterprises, Inc. v. MurphyNew York Supreme Court · 1966
5 more not listed; retrieve them via the Exa API.