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AMMEX WAREHOUSE v. PROCACCINO

85 Misc.2d 327 (1976)

Ammex Warehouse Company, Inc., Plaintiff, v. Mario A. Procaccino et al., Constituting the State Tax Commission, Defendants. Ammex-Champlain Corp., Plaintiff, v. Mario A. Procaccino et al., Constituting the State Tax Commission, Defendants.

Supreme Court, Special Term, New York County.

January 5, 1976

Attorney(s) appearing for the Case

Lovejoy Wasson Lundgren & Ashton (Walter C. Lundgren and Douglas Foster of counsel), for plaintiff. Louis J. Lefkowitz, Attorney-General (Thomas P. Zolezzi of counsel), for defendants.

ARNOLD L. FEIN, J.

This is a motion by plaintiffs in two actions for summary judgment declaring that assessments made by defendants pursuant to the New York Tax Law are unconstitutional and void under the commerce, import-export and supremacy clauses of the United States Constitution and pertinent statutes and regulations. Defendants in each action cross-move for summary judgment declaring that the assessments...

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