Moonglo, Inc. v. Tax Commission of New York

OPINION OF THE COURT

Martin Schoenfeld, J.

“Will you walk a little faster? said a whiting to a snail. There’s a porpoise close behind us and he’s treading on my tail. See how eagerly the lobsters and the turtles all advance! They are waiting on the shingle — will you come and join the dance?” (Lewis Carroll, Alice’s Adventures in Wonderland.)

Respondents, the Tax Commission of the City of New York and the Commissioner of Finance of the City of New York (hereinafter referred to as the City) move to dismiss the petitions of petitioner Moonglo, Inc., alleging that the proceedings are barred by…