Pyramid Co. of Auburn v. Chu

Order unanimously reversed on the law without costs, complaint reinstated and judgment granted, in accordance with the following Memorandum: In this declaratory judgment action, plaintiff alleges that the distinction implicit in Tax Law § 1115 (a) (17) unconstitutionally violates the equal protection of the law. Supreme Court granted defendant summary judgment dismissing the action on the ground of failure to exhaust administrative remedies. We agree with plaintiffs contention that it was error to dismiss the complaint because his challenge raises only the issue of the statute’s…