Hunt Foods, Inc. v. Basinait

Kimball and Goldman, JJ. (dissenting).

We think that the Special Term was right in vacating the notice of examination before trial. The order was granted, as stated by the court, on the ground that the information was not "necessary”. It is our opinion that such examination is not authorized at all in a proceeding under article 13 of the Tax Law. The proceeding to review an assessment under the Tax Law is now, and always was, a special proceeding of a statutory nature. It was separate and distinct from the former common law certiorari and, at present, is not a part of or governed by the…