MATTER OF AYRES v. NEW YORK STATE COMM'R OF TAXATION & FIN.


252 A.D.2d 808 (1998)

675 N.Y.S.2d 678

In the Matter of John P. Ayres et al., Appellants, v. New York State Commissioner of Taxation and Finance, Respondent

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

July 16, 1998


Mikoll, J. P.

Petitioners are defendants in an action pending in Supreme Court in Broome County filed by McIntosh Builders, Inc., a Delaware corporation. In September 1995, McIntosh's authorization to do business in New York was revoked due to nonpayment of corporate franchise taxes. Petitioners then moved to dismiss the Broome County action pursuant to Business Corporation Law § 1312 (a), which prohibits a foreign corporation from maintaining an...

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