MATTER OF BRODSKY v. MURPHY


25 N.Y.2d 518 (1969)

In the Matter of Irving Brodsky et al., Appellants, v. Joseph H. Murphy et al., Constituting the State Tax Commission, Respondents.

Court of Appeals of the State of New York.

Decided December 11, 1969.


Attorney(s) appearing for the Case

Morway Picket and Geoffrey P. Picket for appellants.

Louis J. Lefkowitz, Attorney-General (Peter J. Dooley, Jr. and Ruth Kessler Toch of counsel), for respondents.

Judges BURKE, BERGAN and JASEN concur with Judge BREITEL; Judge SCILEPPI dissents and votes to reverse in a separate opinion in which Chief Judge FULD concurs; Judge GIBSON taking no part.


BREITEL, J.

The issue on this appeal is whether a taxpayer entitled to a refund of taxes improperly paid and collected by the State under compulsion is also entitled to interest on the refund from the time of payment of the taxes, the particular statute authorizing refunds being silent concerning interest. The issue is raised in a proceeding under CPLR article 78 in the nature of mandamus, following the refusal...

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