Emunim v. Town of Fallsburg
New York Supreme Court
1Opinion of the Court
OPINION OF THE COURT
Robert C. Williams, J.
This case presents the issue whether an action for money had and received, brought to recover taxes illegally assessed, is subject to the four-month Statute of Limitations of CPLR 217 (which governs CPLR article 78 proceedings), or the six-year Statute of Limitations of CPLR 213 (2) (which governs contract actions). The court concludes that an action for money had and received is subject to CPLR 213 (2) even where the plaintiff seeks to recover taxes illegally assessed.1
The plaintiff Kahal Bnei Emunim and Talmud Torah Bnei Simon Israel moves for an…
2Cases cited21 opinions
- Miller v. . SchlossNew York Court of Appeals · 1916
- Solnick v. WhalenNew York Court of Appeals · 1980
- Press v. County of MonroeNew York Court of Appeals · 1980
- Parsa v. State of New YorkNew York Court of Appeals · 1984
- First National City Bank v. City of New York Finance AdministrationNew York Court of Appeals · 1975
16 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Ouziel v. StateNew York Court of Claims · 1997