Building Contractors Ass'n v. Tully

Herlihy, J. (dissenting).

I. STANDING

The present proceeding should be dismissed on the basis of standing. As the majority recognizes, there has not been any determination that the taxpayer and/or any member of the trade association is subject to a tax on account of their business operations. Accordingly, there is no basis for CPLR article 78 relief. As to a declaratory judgment, there is no basis for concluding that the tax is imposed on the petitioners and none of them represent the consumer and/or the "carter” who does in fact bear the responsibility for the tax. The cases cited by the…