Compass Adjusters & Investigators, Inc. v. Commissioner of Taxation & Finance

OPINION OF THE COURT

Thomas W. Keegan, J.

This is a motion by the plaintiffs, Compass Adjusters & Investigators, Inc., and Compass Investigators & Adjusters, Inc., for an order granting summary judgment to the plaintiffs pursuant to CPLR 3212, declaring that Tax Law § 1105 (c) (8) does not apply to services rendered as an "independent adjuster” as defined by Insurance Law § 2101 (g) (1), and a cross motion for an order dismissing the complaint and directing summary judgment in favor of the defendant, on the grounds, inter alia, that there are no triable issues of fact.

Plaintiff corporations are…