MORSE v. NEW YORK STATE TAX COMM.


205 Misc. 1030 (1954)

Lee H. Morse, Plaintiff, v. New York State Tax Commission, Defendant.

Supreme Court, Special Term, Chemung County.

June 14, 1954.


Attorney(s) appearing for the Case

Nathaniel L. Goldstein, Attorney-General (John C. Crary, Jr., of counsel), for defendant.

Harry Moseson for plaintiff.


McAVOY, J.

This is a motion, pursuant to rule 113 of the Rules of Civil Practice, for summary judgment dismissing plaintiff's complaint and also asking for a dismissal under rule 107, upon the ground that the action did not accrue within the time limited by law.

The moving papers show that plaintiff filed a personal New York State income tax return for the year 1946. The return recited that plaintiff...

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