Legal Opinion
Slater v. Gallman
New York Court of Appeals
Decided November 20, 1975PublishedCited by 48 opinions
1Opinion of the CourtJasen, J.
On this appeal the principal issue is whether a taxpayer may challenge, by means of an action for declaratory judgment, an assessment made by the State Tax Commission, even though he has not first pursued the administrative review prescribed by statute. We conclude that since the taxpayer here failed to exhaust his administrative remedies, he may not challenge the assessments through this procedural vehicle.
The Tax Commission, utilizing information obtained from Federal audit reports, determined that the appellant had filed no income tax returns for the years 1944-1949. On the basis of this…
2Cases cited11 opinions
- Young Men's Christian Ass'n v. Rochester Pure Waters DistrictNew York Court of Appeals · 1975
- First National City Bank v. City of New York Finance AdministrationNew York Court of Appeals · 1975
- Richfield Oil Corp. v. City of SyracuseNew York Court of Appeals · 1942
- Huffman v. Pursue, Ltd.Supreme Court of the United States · 1974
- Flagg v. NicholsNew York Court of Appeals · 1954
6 more not listed; retrieve them via the Exa API.
3Cited by48 opinions
- Nassau Trust Co. v. Montrose Concrete Products Corp.New York Court of Appeals · 1982
- Ball v. State of New YorkNew York Court of Appeals · 1977
- Tully v. Griffin, Inc.Supreme Court of the United States · 1976
- Plummer v. KlepakNew York Court of Appeals · 1979
- Cicio v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 1983
43 more not listed; retrieve them via the Exa API.