Legal Opinion

Abrahams v. New York State Tax Commission

New York Supreme Court

Decided March 20, 1986PublishedCited by 9 opinions

1Opinion of the Court

OPINION OF THE COURT

Kenneth H. Lange, J.

This is a motion by petitioner for an order vacating the attachments on the petitioner’s Keogh and IRA accounts held *595in the Scarsdale National Bank, and vacating and discharging the warrants filed in the office of the Westchester County Clerk, and a cross motion by respondent for an order dismissing the petition.

The New York State Tax Commission, respondent, filed three separate warrants against petitioner in the office of the Westchester County Clerk in January 1970, August 1983 and November 1983 pursuant to Tax Law article 22. The aggregate amount of…

2Cases cited5 opinions

  1. Helmsley-Spear, Inc. v. WinterAppellate Division of the Supreme Court of the State of New York · 1980
  2. Helmsley-Spear, Inc. v. WinterNew York Court of Appeals · 1981
  3. Plymouth Rock Fuel Corp. v. Bank of New YorkCivil Court of the City of New York · 1977
  4. Plymouth Rock Fuel Corp. v. Bank of New YorkAppellate Terms of the Supreme Court of New York · 1979
  5. Rock-Time, Inc. v. Finance AdministratorAppellate Division of the Supreme Court of the State of New York · 1980

3Cited by9 opinions

  1. Long Island Jewish Hillside Medical Center v. PrendergastNew York Supreme Court · 1986
  2. New York State Dept. of Taxation v. PatafioDistrict Court of Appeal of Florida · 2002
  3. Aronsohn & Springstead v. WeissmanNew Jersey Superior Court Appellate Division · 1989
  4. European American Bank & Trust Co. v. H. Frenkel, Ltd.New York Supreme Court · 1990
  5. In Re OrlebekeUnited States Bankruptcy Court, S.D. New York · 1992

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