Empire Gen Holdings, Inc. v. Governor of New York

OPINION OF THE COURT

Joseph C. Teresi, J.

Plaintiffs1 commenced this declaratory judgment/injunction action seeking a declaration that Tax Law §§ 33 and 342 are unconstitutional, an injunction prohibiting their enforcement and attorney’s fees. Prior to answering, defendants claim that the complaint fails to state a cause of action and move to dismiss pursuant to CPLR 3211 (a) (7). Plaintiffs opposed the motion. Because defendants demonstrated their entitlement to dismissal, their motion is granted and the complaint is dismissed.

It is well established that this court, when considering a motion…