Legal Opinion
Ayres v. New York State Commissioner of Taxation & Finance
Appellate Division of the Supreme Court of the State of New York
Decided July 16, 1998PublishedCited by 3 opinions
1Opinion of the Court
—Mikoll, J. P.
Appeal from a judgment of the Supreme Court (Ceresia, Jr., J.), entered October 29, 1997 in Albany County, which, in a proceeding pursuant to CPLR article 78, granted respondent’s motion to dismiss the petition as untimely.
Petitioners are defendants in an action pending in Supreme Court in Broome County filed by McIntosh Builders, Inc., a Delaware corporation. In September 1995, McIntosh’s authorization to do business in New York was revoked due to nonpayment of corporate franchise taxes. Petitioners then moved to dismiss the Broome County action pursuant to Business Corporation…
2Cases cited4 opinions
- Edmead v. McGuireNew York Court of Appeals · 1986
- Dudley v. KerwickNew York Court of Appeals · 1981
- Wrobel v. La WareAppellate Division of the Supreme Court of the State of New York · 1996
- Harvey v. New York State Department of Environmental ConservationAppellate Division of the Supreme Court of the State of New York · 1997
3Cited by3 opinions
- 27th Street Block Ass'n v. Dormitory AuthorityAppellate Division of the Supreme Court of the State of New York · 2002
- Manupella v. Troy City Zoning Board of AppealsAppellate Division of the Supreme Court of the State of New York · 2000
- Horwitz v. SaxAppellate Division of the Supreme Court of the State of New York · 2005