KLM Royal Dutch Airlines v. New York State Tax Commission

Kane, J. (dissenting). I would reverse and dismiss the petition on jurisdictional grounds. The instant article 78 application seeks to review a nonfinal ruling made during the course of a pending administrative proceeding. In this regard, CPLR 7801 (subd 1) expressly provides that a determination must be “final” before being subjected to CPLR article 78 review. As stated by then Justice Jasen in Matter of Amigone v State Liq. Auth. (47 Misc 2d 809, 810): “It is well-*904established law that it is not within the jurisdiction of this court to interfere in the procedure before an administrative…