Appellate Division of the Supreme Court of New York, 1952

Brown v. New York State Tax Commission

Brown v. New York State Tax Commission
Appellate Division of the Supreme Court of New York · Decided January 9, 1952
279 A.D. 837; 109 N.Y.S.2d 626; 1952 N.Y. App. Div. LEXIS 5000
Brown v. New York State Tax Commission

Opinion of the Court

Memorandum: We hold that the Supreme Court has jurisdiction of the subject matter of the action and that the complaint is sufficient as a pleading to state a cause of action. All concur. (Appeal from an order denying defendant’s motion to dismiss plaintiff’s complaint in an action to restrain defendant from attempting to collect an alleged additional assessment of income tax from plaintiff for the year 1946.) Present — Taylor, P. J., McCurn, Kimball, Piper and Wheeler, JJ. [199 Misc. 349.] [See post, p. 975.]

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