WETZLER v. ROOSEVELT RACEWAY


208 A.D.2d 120 (1995)

James W. Wetzler, as Commissioner of Taxation and Finance of The State of New York, et al., Respondents, v. Roosevelt Raceway, Inc., Appellant, et al., Defendant James W. Wetzler, as Commissioner of Taxation and Finance of The State of New York, et al., Respondents-Appellants, v. Roosevelt Raceway, Inc., Appellant-Respondent, et al., Defendant James W. Wetzler, as Commissioner of Taxation and Finance of The State of New York, et al., Respondents-Appellants, v. Roosevelt Raceway, Inc., Appellant-Respondent, and National Union Fire Insurance Company of Pittsburgh, Pa., Appellant

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

January 10, 1995


Attorney(s) appearing for the Case

Frederic L. Lieberman of counsel, New York City (Dennis C. Vacco, Attorney-General, attorney), for plaintiffs.

Edward Rubin of counsel, New York City (Marc S. Orlofsky and Lori A. Corsun with him on the brief; Alan J. Garfunkel and Edward Rubin, attorneys), for Roosevelt Raceway, Inc., defendant.

Lewis Stockman of counsel, New York City (Hart & Hume, attorneys), for National Union Fire Insurance Company of Pittsburgh, Pa., defendant.

WALLACH, J. P., ROSS, NARDELLI and TOM, JJ., concur.


RUBIN, J.

This is an action to recover unpaid taxes brought by the Commissioner of Taxation and the State of New York against defendant Roosevelt Raceway, Inc. (Roosevelt). It is alleged that Roosevelt took unauthorized credits against taxes due pursuant to section 318 of the Racing, Pari-Mutuel Wagering and Breeding Law. Defendant National Union Fire Insurance Company furnished a bond to Roosevelt, pursuant...

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