MATTER OF EMPIRE BLUE CROSS & BLUE SHIELD v. TAX COMM'N OF THE CITY OF NEW YORK


245 A.D.2d 135 (1997)

668 N.Y.S.2d 4

In the Matter of Empire Blue Cross and Blue Shield, Respondent, v. Tax Commission of the City of New York et al., Appellants

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

December 16, 1997


In the present circumstances, the IAS Court properly refused to give preclusive effect to the parties' 1974 consent judgment since respondents do not have the power to limit an exemption granted by the Legislature (see, Castle Oil Corp. v City of New York, 89 N.Y.2d 334, 338-339), and under New York Constitution, article XVI, § 1, no party may contract away the Legislature's exclusive power as to tax exemptions (see...

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