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MATTER OF MORRIS v. TAX APPEALS TRIBUNAL OF THE STATE OF NEW YORK

171 A.D.2d 961 (1991)

In the Matter of Leonard Morris et al., Petitioners, v. Tax Appeals Tribunal of the State of New York et al., Respondents

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

March 28, 1991

Weiss, J. P.

When petitioners were before us approximately 2½ years ago, we affirmed the dismissal of their CPLR article 78 petition seeking annulment of a determination by the State Tax Commission assessing sales and use taxes against them (see, Matter of Morris v State Tax Commr., 140 A.D.2d 864). The dismissal was based upon a lack of jurisdiction due...

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