Legal Opinion
Allstate Insurance v. Tax Commission of the State
New York Court of Appeals
Decided May 8, 1986PublishedCited by 16 opinions
1Opinion of the Court
OPINION OF THE COURT
On review of submissions pursuant to section 500.4 of the Rules of the Court of Appeals (22 NYCRR 500.4), order affirmed, with costs. We agree with the Appellate Division that a declaratory judgment action is an inappropriate vehicle to resolve this controversy because a pure matter of law is not involved and the administrative process has already been commenced (see, Hewlett Assoc. v City of New York, 57 NY2d 356, 363; Harcel Liqs. v Evsam Parking, 48 NY2d 503, 506; Slater v Gallman, 38 NY2d 1).
*1002Concur: Chief Judge Wachtler and Judges Meyer, Simons, Kaye, Alexander, Titone…
2Cases cited3 opinions
- Slater v. GallmanNew York Court of Appeals · 1975
- Hewlett Associates v. City of New YorkNew York Court of Appeals · 1982
- Harcel Liquors, Inc. v. Evsam Parking, Inc.New York Court of Appeals · 1979
3Cited by16 opinions
- Kallenberg Meat Products, Inc. v. O'CleireacainAppellate Division of the Supreme Court of the State of New York · 1994
- Rich Products Corp. v. ChuAppellate Division of the Supreme Court of the State of New York · 1987
- Westwood Pharmaceuticals, Inc. v. ChuAppellate Division of the Supreme Court of the State of New York · 1990
- Empire State Building Co. v. New York State Department of Taxation & FinanceNew York Supreme Court · 1990
- Fahey v. AxelrodAppellate Division of the Supreme Court of the State of New York · 1989
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