Legal Opinion
Teddy's Drive In, Inc. v. Cohen
New York Court of Appeals
Decided May 3, 1979PublishedCited by 23 opinions
1Opinion of the Court
OPINION OF THE COURT
Wachtler, J.
To recover taxes, interest and penalties owed, the New York State Tax Commission issued warrants on February 7, 1975 authorizing the seizure of property owned by Eloise Restaurant Associates. Defendant, Alexander Cohen, a tax compliance agent, executed these warrants on certain personal property believed to be owned by Eloise Restaurant. A notice of sale was posted on the restaurant premises on March 24, 1975.
Plaintiff, Teddy’s Drive In had perfected a security interest in the subject property on June 9, 1972 pursuant to which it had acquired title. Plaintiff…
2Cases cited6 opinions
- Rottkamp v. YoungAppellate Division of the Supreme Court of the State of New York · 1964
- Rottkamp v. YoungNew York Court of Appeals · 1965
- People Ex Rel. Kellogg v. SchuylerNew York Court of Appeals · 1850
- Sirles v. CordaryAppellate Division of the Supreme Court of the State of New York · 1975
- Sirles v. CordaryNew York Court of Appeals · 1976
1 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Tango v. TulevechNew York Court of Appeals · 1983
- Farmers & Merchants National Bank v. SchlossbergCourt of Appeals of Maryland · 1986
- Della Pietra v. StateNew York Court of Appeals · 1988
- Pietra v. StateAppellate Division of the Supreme Court of the State of New York · 1986
- Cavanaugh v. DohertyAppellate Division of the Supreme Court of the State of New York · 1998
18 more not listed; retrieve them via the Exa API.