Limerick v. Fitzgerald

This is a proceeding to review petitioner’s tax assessment for the year 1961. The respondents move pursuant to section 288 et seq. of the Civil Practice Act to examine petitioner before trial and for discovery and inspection. He resists on the grounds that such an examination is not authorized in the absence of a showing of special circumstances and objects to the subject matter of the first specification of the notice of motion which seeks inquiry in respect to the petitioner’s theory of valuation and the facts which make it applicable to the instant parcel under review. He also cross-moves…