Legal Opinion
Two Twenty East Ltd. Partnership v. New York State Department of Taxation & Finance
Appellate Division of the Supreme Court of the State of New York
Decided July 23, 1992PublishedCited by 5 opinions
1Opinion of the Court
Order, Supreme Court, New York County (Leland DeGrasse, J.), entered September 16, 1991, which, inter alia, granted plaintiffs’ motion for a preliminary injunction tolling during the pendency of this action, the 90-day Statute of Limitations period set forth in Tax Law § 1138 (a) (1) for taking an administrative appeal from the challenged Statement of Proposed Audit Adjustment ("SPAA”), unanimously affirmed, without costs.
Since plaintiffs challenge the applicability and/or constitutionality of Tax Law § 1105 (b), and not merely the amount of an assessment, declaratory relief is appropriate.…
2Cases cited4 opinions
- Klostermann v. CuomoNew York Court of Appeals · 1984
- Tully v. Griffin, Inc.Supreme Court of the United States · 1976
- Allstate Insurance v. Tax Commission of StateAppellate Division of the Supreme Court of the State of New York · 1985
- Allstate Insurance v. Tax Commission of the StateNew York Court of Appeals · 1986
3Cited by5 opinions
- Compass Adjusters & Investigators, Inc. v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1994
- American Telephone & Telegraph Co. v. New York State Department of Taxation & FinanceNew York Supreme Court · 1992
- Compass Adjusters & Investigators, Inc. v. Commissioner of Taxation & FinanceNew York Supreme Court · 1993
- Ouziel v. StateNew York Court of Claims · 1997
- Site Safety LLC v. New York State Dept. of Taxation & Fin.Appellate Division of the Supreme Court of the State of New York · 2025