SLATER v. GALLMAN


38 N.Y.2d 1 (1975)

Irwin Slater, Appellant, v. Norman F. Gallman, Individually and as Acting Commissioner of the Department of Taxation and Finance of the State of New York, et al., Respondents.

Court of Appeals of the State of New York.

Decided November 20, 1975.


Attorney(s) appearing for the Case

Alfred S. Julien, Stuart A. Schlesinger and David Jaroslawicz for appellant.

Louis J. Lefkowitz, Attorney-General (Samuel A. Hirshowitz and David H. Berman of counsel), for respondents.

Chief Judge BREITEL and Judges GABRIELLI, JONES, WACHTLER, FUCHSBERG and COOKE concur.


JASEN, J.

On this appeal the principal issue is whether a taxpayer may challenge, by means of an action for declaratory judgment, an assessment made by the State Tax Commission, even though he has not first pursued the administrative review prescribed by statute. We conclude that since the taxpayer here failed to exhaust his administrative remedies, he may not challenge the assessments through this procedural vehicle...

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