Legal Opinion
Bankers Trust Corp. v. New York City Department of Finance
New York Court of Appeals
Decided November 25, 2003PublishedCited by 28 opinions
POINTS OF COUNSEL
1Opinion of the Court
OPINION OF THE COURT
G.B. Smith, J.
In this action, the New York City Department of Finance denied a tax refund to plaintiff, Bankers Trust Corporation, based upon certain adjustments it made to plaintiffs reported income. The Appellate Division agreed with the trial court that the doctrine of exhaustion of administrative remedies was inapplicable but reversed on the merits, concluding that the City had properly denied the refund. We conclude that Administrative Code of the City of New York § 11-681 (2), providing for review by the Tax Appeals Tribunal, was plaintiffs exclusive remedy and we…
2Cases cited8 opinions
- Watergate II Apartments v. Buffalo Sewer AuthorityNew York Court of Appeals · 1978
- Dun & Bradstreet, Inc. v. City of New YorkNew York Court of Appeals · 1937
- First National City Bank v. City of New York Finance AdministrationNew York Court of Appeals · 1975
- National Bank of Chemung v. City of ElmiraNew York Court of Appeals · 1873
- Richfield Oil Corp. v. City of SyracuseNew York Court of Appeals · 1942
3 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Level 3 Communications, LLC v. DeBellisAppellate Division of the Supreme Court of the State of New York · 2010
- County of Nassau v. Expedia, Inc.Appellate Division of the Supreme Court of the State of New York · 2014
- People Care Inc. v. City of New York Human Resources AdministrationAppellate Division of the Supreme Court of the State of New York · 2011
- CMSG Rest. Group, LLC v. State of New YorkAppellate Division of the Supreme Court of the State of New York · 2016
- Klein v. New York State Office of TemporaryAppellate Division of the Supreme Court of the State of New York · 2011
23 more not listed; retrieve them via the Exa API.