In re the Subpoena Issued by the State Tax Commission to Weiss

This is a motion pursuant to section 171-b and section 219-a of the Tax Law, as amended, to examine a corporation by its president for the purpose of reauditing and restating the tax account. Opposition is made on three grounds: (1) Thatrthis court has already adjudicated the application adversely to the Tax Commission; (2) that section 219-a may not be made to apply retroactively; and (3) that in any event no power is given to the Commission to examine books in connection with its reaudit.

1. The decision of Mr. Justice Callahan and the order entered thereon show that specific leave was…