Coliseum Towers Associates v. County of Nassau
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
OPINION OF THE COURT
Bracken, J. P.
The doctrine of res judicata does not require a taxpayer, who has what are essentially two separate and distinct grievances against a single taxing authority, to assert both grievances simultaneously in the same complaint. The fact that both grievances relate to a tax imposed on a single piece of property does not automatically mean that the two grievances arise from the same transaction for the purposes of applying the doctrine of res judicata. For these reasons, we reverse the order appealed from and deny the motion to dismiss the instant declaratory…
2Cases cited20 opinions
- O'Brien v. City of SyracuseNew York Court of Appeals · 1981
- Reilly v. ReidNew York Court of Appeals · 1978
- Smith v. Russell Sage CollegeNew York Court of Appeals · 1981
- Julien J. Studley, Inc. v. LefrakNew York Court of Appeals · 1979
- Julien J. Studley, Inc. v. LefrakAppellate Division of the Supreme Court of the State of New York · 1979
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3Cited by35 opinions
- CRK Contracting of Suffolk, Inc. v. Jeffrey M. Brown & Associates, Inc.Appellate Division of the Supreme Court of the State of New York · 1999
- Kaygreen Realty Co. v. IG Second Generation Partners, L.P.Appellate Division of the Supreme Court of the State of New York · 2010
- Lefkowitz v. Kaye, Scholer, Fierman, Hays & HandlerAppellate Division of the Supreme Court of the State of New York · 2000
- Matter of Riverside Tenants Assn. v. New York State Div. of Hous. & Community RenewalAppellate Division of the Supreme Court of the State of New York · 2015
- D.C.I. Danaco Contractors, Inc. v. Associated Universities, Inc.Appellate Division of the Supreme Court of the State of New York · 1998
30 more not listed; retrieve them via the Exa API.