Legal Opinion

Davidoff v. State Tax Commission

Appellate Division of the Supreme Court of the State of New York

Decided October 20, 1994PublishedCited by 5 opinions

1Opinion of the CourtWhite, J.

Appeal from an order of the Supreme Court (Conway, J.), entered December 16, 1993 in Albany County, which granted defendants’ motion to dismiss the first amended complaint as untimely.

The facts gleaned from plaintiffs’ first amended complaint are that on July 22, 1977, defendant State Tax Commission (hereinafter the Commission) filed a warrant against plaintiff Sid Davidoff in the amount of $36,031.17 for income taxes purportedly due. In 1990, plaintiffs filed a joint New York State income tax return claiming an $8,773 refund. Thereafter, defendant Department of Taxation and Finance attached…

2Cases cited6 opinions

  1. Solnick v. WhalenNew York Court of Appeals · 1980
  2. New York City Health & Hospitals Corp. v. McBarnetteNew York Court of Appeals · 1994
  3. Town of Arietta v. State Board of Equalization & AssessmentNew York Court of Appeals · 1982
  4. Inserillo v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1990
  5. Ellis Hospital v. McBarnetteAppellate Division of the Supreme Court of the State of New York · 1993

1 more not listed; retrieve them via the Exa API.

3Cited by5 opinions

  1. Home Builders Ass'n of Central New York, Inc. v. Town of OnondagaAppellate Division of the Supreme Court of the State of New York · 1999
  2. Roebling Liquors, Inc. v. UrbachAppellate Division of the Supreme Court of the State of New York · 1997
  3. WHITMER, JUDITH R. v. NEW YORK STATE DEPARTMENT OF, TAXATION AND FINANCEAppellate Division of the Supreme Court of the State of New York · 2014
  4. Whitmer v. New York State Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 2014
  5. Whitmer v. New York State Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 2014

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