Opinion

Allstate Insurance v. Tax Commission of the State

502 N.Y.S.2d 1004 · New York Court of Appeals · May 8, 1986

Full text

Allstate Insurance Company v. Tax Commission of the State of New York

OPINION OF THE COURT On review of submissions pursuant to section 500.4 of the Rules of the Court of Appeals (22 NYCRR 500.4), order affirmed, with costs. We agree with the Appellate Division that a declaratory judgment action is an inappropriate vehicle to resolve this controversy because a pure matter of law is not involved and the administrative process has already been commenced (see, Hewlett Assoc. v City of New York, 57 NY2d 356, 363; Harcel Liqs. v Evsam Parking, 48 NY2d 503, 506; Slater v Gallman, 38 NY2d 1). [1002] Concur: Chief Judge Wachtler and Judges Meyer, Simons, Kaye, Alexander, Titone and Hancock, Jr.

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Metadata

Status: Published
Author
Judges: Not listed
Cluster ID: 5688336

Citations

502 N.Y.S.2d 1004
1986 N.Y. LEXIS 18608
67 N.Y.2d 999
494 N.E.2d 109

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