Patane v. Kiddoo

Opinion

PUGLIA, P. J.

Plaintiff instituted an action for refund of taxes which he claimed were illegally assessed and collected by the Employment Development Department (department) as unemployment insurance contributions for 1976. Defendant moved for summary judgment on the ground that plaintiff’s failure to exhaust administrative remedies deprived the trial court of jurisdiction over the action. The trial court granted the motion and entered judgment accordingly. Plaintiff appeals. We shall affirm the judgment, holding that plaintiff’s failure to exhaust administrative remedies is established…