Legal Opinion
Morania Oil Tanker Corp. v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided July 19, 1984PublishedCited by 4 opinions
1Opinion of the Court
— Appeal from a judgment of the Supreme Court at Special Term (Cobb, J.), entered January 17,1984 in Albany County, which, in a proceeding pursuant to CPLR article 78, granted respondent’s motion to dismiss the petition on the ground that it was untimely commenced. 11 The petition initiating this proceeding alleges a cause of action (1) for a judgment pursuant to CPLR article 78 to review a determination of respondent which sustained an assessment of sales and use taxes in the amount of $98,824.89, plus interest, and (2) for a declaratory judgment declaring that the application of regulation…
2Cases cited4 opinions
- R & G Outfitters, Inc. v. BouchardAppellate Division of the Supreme Court of the State of New York · 1984
- Top Tile Building Supply Corp. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1983
- J. C. Penney Co. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1982
- Top Tile Building Supply Corp. v. New York State Tax CommissionNew York Court of Appeals · 1983
3Cited by4 opinions
- Vinter v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 2003
- Matter of Morris Investors, Inc. v. Comm'r of Fin. of the City of New YorkNew York Court of Appeals · 1987
- Matter of Morris Investors, Inc. v. Comm'r of Fin. of the City of New YorkNew York Court of Appeals · 1987
- Ouziel v. StateNew York Court of Claims · 1997