Legal Opinion
El Paso Corp. v. New York State Department of Taxation & Finance
Appellate Division of the Supreme Court of the State of New York
Decided January 16, 2007PublishedCited by 5 opinions
1Opinion of the Court
In an action, inter alia, for á judgment declaring that the defendants exceeded their authority in assessing a real estate transfer tax on certain transfers of property, the plaintiffs appeal, as limited by their brief, from so much of an order of the Supreme Court, Westchester County (Bellantoni, J.), entered April 12, 2005, as granted those branches of the defendants’ motion which were pursuant to CPLR 3211 (a) to dismiss the first and second causes of action of the complaint, and denied, as academic, those branches of their cross motion which for summary judgment on those causes of action.
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2Cases cited11 opinions
- Lanza v. WagnerNew York Court of Appeals · 1962
- First National City Bank v. City of New York Finance AdministrationNew York Court of Appeals · 1975
- National Bank of Chemung v. City of ElmiraNew York Court of Appeals · 1873
- Slater v. GallmanNew York Court of Appeals · 1975
- Debevoise & Plimpton v. New York State Department of Taxation & FinanceNew York Court of Appeals · 1993
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3Cited by5 opinions
- Harmit Realties LLC v. 835 Avenue of the Americas, L.P.Appellate Division of the Supreme Court of the State of New York · 2015
- Ryan v. New York State Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 2009
- Jacono v. Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 2011
- Nasca v. ManionAppellate Division of the Supreme Court of the State of New York · 2023
- Site Safety LLC v. New York State Dept. of Taxation & Fin.Appellate Division of the Supreme Court of the State of New York · 2025