Legal Opinion
State Tax Commission v. Best Pontiac, Inc.
New York Supreme Court
Decided May 16, 1983PublishedCited by 2 opinions
1Opinion of the Court
OPINION OF THE COURT
John G. Connor, J.
The judgment debtor (Best) moved by order to show cause dated July 15, 1982 to vacate the warrant and tax collector’s levy pending a hearing and/or the determination of the validity of said warrant and levy.
The judgment creditor (Tax Commissioner) by motion dated January 14,1983 moved to dismiss Best’s petition to dismiss this matter on the grounds that:(1) There is no underlying proceeding or action in connection with the stay sought herein by judgment debtor, or in the alternative, that(2) judgment debtor has failed to state a cause of action,(3)…
2Cases cited4 opinions
- Arthur Treacher's Fish & Chips, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1979
- Cooper v. TullyAppellate Division of the Supreme Court of the State of New York · 1980
- York-Hoover Corp. v. United Casket Co.District Court, E.D. New York · 1978
- Castine v. New York State Tax CommissionNew York Supreme Court · 1982
3Cited by2 opinions
- Laks v. Division of Taxation of the Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1992
- Cahill v. PienkosAppellate Division of the Supreme Court of the State of New York · 1985