A.D. BEDELL CO., INC. v. NEW YORK STATE DEP'T OF TAXATION & FIN.


255 A.D.2d 997 (1998)

679 N.Y.S.2d 773

A.D. Bedell Co., Inc., et al., Respondents, v. New York State Department of Taxation and Finance, Appellant

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

November 13, 1998


Judgment and order unanimously reversed on the law without costs and motion denied.

Memorandum:

Supreme Court erred in granting plaintiffs' motion for summary judgment. That motion was instituted by order to show cause on the same date that plaintiffs purportedly commenced the action. Issue had not been joined, and thus the motion was premature (see, CPLR 3212 [a]; Matter of Rine v Higgins, 244 A.D.2d 963,...

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