A.D. Bedell Co. v. New York State Department of Taxation & Finance

—Judgment and order unanimously reversed on the law without costs and motion denied. Memorandum: Supreme Court erred in granting plaintiffs’ motion for summary judgment. That motion was instituted by order to show cause on the same date that plaintiffs purportedly commenced the action. Issue had not been joined, and thus the motion was premature (see, CPLR 3212 [a]; Matter of Rine v Higgins, 244 AD2d 963, 964). Moreover, plaintiffs failed to submit evidentiary material negating all triable issues of fact warranting judgment in their favor as a matter of law. The sole affidavit by a person…