American Pen Corp. v. Tax Commission

—Order, Supreme Court, Bronx County (George Friedman, J.), entered June 3, 1999, which, in a proceeding to annul respondents’ retroactive assessment of real property taxes with retroactive interest and penalties, granted respondents’ motion to dismiss the petition for failure to state a cause of action, unanimously modified, on the law, to deny the motion insofar as addressed to the assessment of interest and penalties, and to grant the petition to the extent of allowing the assessment of interest and penalties only from the date in 1997 when respondents corrected their tax records, the…