Legal Opinion
First National City Bank v. City of New York Finance Administration
New York Court of Appeals
Decided February 17, 1975PublishedCited by 85 opinions
1Opinion of the Court
Chief Judge Bbeitbl.
In an article 78 proceeding (CPLR) brought by a national bank to recover invalidly levied municipal taxes for the years 1963-1966, the City of New York by its Finance Administration appeals. The Finance Administration denied petitioner’s claim solely on the ground that its refund application in 1968 had not been timely filed under the tax statute. The courts below allowed judgment in favor of the bank.
The principal issue is whether the bank, because it resorted to an article 78 proceeding, a remedy prescribed by the appli*91cable taxing statute, is 'barred by the short time…
2Cases cited13 opinions
- Dun & Bradstreet, Inc. v. City of New YorkNew York Court of Appeals · 1937
- New York Rapid Transit Corp. v. City of New YorkSupreme Court of the United States · 1938
- First Agricultural National Bank of Berkshire County v. State Tax CommissionSupreme Court of the United States · 1968
- Richfield Oil Corp. v. City of SyracuseNew York Court of Appeals · 1942
- Socony-Vacuum Oil Co. v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 1936
8 more not listed; retrieve them via the Exa API.
3Cited by85 opinions
- Watergate II Apartments v. Buffalo Sewer AuthorityNew York Court of Appeals · 1978
- Port Chester Electrical Construction Corp. v. AtlasNew York Court of Appeals · 1976
- Tully v. Griffin, Inc.Supreme Court of the United States · 1976
- Parsa v. State of New YorkNew York Court of Appeals · 1984
- State v. WolowitzAppellate Division of the Supreme Court of the State of New York · 1983
80 more not listed; retrieve them via the Exa API.