Legal Opinion
Durham Temporaries, Inc. v. New York State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided July 16, 1987PublishedCited by 3 opinions
1Opinion of the CourtCasey, J.
Appeal from an order of the Supreme Court (Torraca, J.), entered September 2, 1986 in Albany County, which, in a proceeding pursuant to CPLR article 78, denied respondent’s motion to dismiss the petition for failure to exhaust administrative remedies.
Initially, to the extent that the order on appeal here is not appealable as of right (CPLR 5701 [b] [1]), we grant respondent permission to appeal.
Petitioner instituted this CPLR article 78 proceeding seeking annulment of a sales tax assessment imposed upon it by respondent. It is petitioner’s contention that Tax Law § 1105 (c) is inapplicable to…
2Cases cited2 opinions
- Watergate II Apartments v. Buffalo Sewer AuthorityNew York Court of Appeals · 1978
- ADT Co. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1985
3Cited by3 opinions
- Between the Bread II, Ltd. v. UrbachAppellate Division of the Supreme Court of the State of New York · 1996
- Davidson v. Rochester Telephone Corp.Appellate Division of the Supreme Court of the State of New York · 1990
- McGowan v. Fairview Fire DistrictNew York Supreme Court · 2006