1. Home
  2. Browse Decisions
  3. A.D.2d
  4. 65 A.D.2d
  5. 65 A.D.2d 199 (1978)
 

BLDG. CONTRS. v. TULLY

65 A.D.2d 199 (1978)

In the Matter of Building Contractors Association, Inc., et al., Appellants, v. James H. Tully, Jr., as Commissioner of Taxation and Finance, et al., Respondents

Appellate Division of the Supreme Court of the State of New York, Third Department.

December 28, 1978

Attorney(s) appearing for the Case

Lee, Meagher, Cunningham & Lee (Gerard W. Cunningham of counsel), for appellants.

Louis J. Lefkowitz, Attorney-General (Nigel G. Wright and Ruth Kessler Toch of counsel), for respondents.

MAIN and MIKOLL, JJ., concur with KANE, J. P.; HERLIHY, J., dissents and votes to affirm in an opinion; LARKIN, J., not taking part.

KANE, J. P.

Although labeled a CPLR article 78 proceeding, an examination of the petition discloses that petitioners are actually challenging the validity of respondents' regulation (20 NYCRR 527.7 [b] [2]), and an information letter interpreting certain provisions of the Tax Law (§ 1105, subd [c], pars [3], [5]) which they maintain are inapplicable to their business activities. Since no final determination...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases