CODY, INC. v. TOWN OF WOODBURY

Docket Nos. 98-9216, 98-9244.

179 F.3d 52 (1999)

CODY, INC., on its own behalf and on behalf of its directors and members, Plaintiff-Appellant-Cross-Appellee, v. TOWN OF WOODBURY, John S. Taylor, and Eric Ruscher, Defendants-Appellees-Cross-Appellants, County of Orange, Defendant.

United States Court of Appeals, Second Circuit.

Decided June 8, 1999.


Attorney(s) appearing for the Case

Michael H. Sussman, Goshen, New York (Stephen Bergstein, of counsel), for Plaintiff-Appellant-Cross-Appellee.

David L. Posner, McCabe & Mack, LLP, Poughkeepsie, NY (Gerianne Hannibal, of counsel), for Defendants-Appellees-Cross-Appellants.

Before: VAN GRAAFEILAND, CALABRESI, and STRAUB, Circuit Judges.


PER CURIAM:

The plaintiff, Cody, Inc. ("Cody"), brought a suit in federal district court seeking relief from state taxes from which it claims to be exempt. The United States District Court for the Southern District of New York (Brieant, J.) dismissed the complaint. See Cody, Inc. v. Town of Woodbury, 8 F.Supp.2d 340 (S.D.N.Y.1998). Cody did not file an appeal, and the time in which appeals could be lodged elapsed...

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