IGOE v. PATAKI


182 Misc.2d 298 (1999)

696 N.Y.S.2d 355

THOMAS J. IGOE, JR., et al., Individually and on Behalf of All Others Similarly Situated, Plaintiffs, v. GEORGE E. PATAKI, as Governor of the State of New York, et al., Defendants. (Action No. 1.) LARY S. WOLF et al., Plaintiffs, v. STATE OF NEW YORK et al., Defendants. (Action No. 2.) CHARLES QUINN et al., Individually and on Behalf of All Others Similarly Situated, Plaintiffs, v. GEORGE E. PATAKI, as Governor of the State of New York, et al., Defendants. (Action No. 3.) STATE OF CONNECTICUT, by RICHARD BLUMENTHAL, Its Attorney General, et al., Plaintiffs, v. STATE OF NEW YORK et al., Defendants. (Action No. 4.) CITY OF NEW YORK et al., Plaintiffs, v. STATE OF NEW YORK, Defendant. (Action No. 5.)

Supreme Court, New York County.

June 28, 1999.


Attorney(s) appearing for the Case

Thelen, Reid & Priest L. L. P., New York City (Richard P. Swanson and Consuelo Alden Vasquez of counsel), for Thomas J. Igoe, Jr., and another, plaintiffs.

Lary S. Wolf, plaintiff pro se, and Roberts & Holland L. L. P., New York City (Glenn Newman, Carolyn Joy Lee and Ann Cochran-Becchina of counsel), for Lary S. Wolf and another, plaintiffs.

John J. Farmer, Jr., Attorney General of New Jersey, Trenton (Jeffrey J. Miller, Patrick DeAlmeida and Mara Narayanan of counsel), and McCarter & English, L. L. P., New York City (Michael A. Guariglia, William D. Wallach, Joseph R. Scholz and Margaret C. Wilson of counsel), for Charles Quinn and another, plaintiffs.

Richard Blumenthal, Attorney General of Connecticut, Hartford (Richard K. Greenberg of counsel), and Paul, Hastings, Janofsky & Walker, L. L. P., Stamford (Charles T. Lee and Kurt W. Hansson of counsel), for State of Connecticut and others, plaintiffs.

Michael D. Hess, Corporation Counsel (Gail Rubin of counsel), for City of New York and others, plaintiffs.

Richard M. Weinberg, New York City, for Peter F. Vallone, as Speaker of City Council of City of New York, plaintiff.

Eliot Spitzer, Attorney General, New York City (Elizabeth A. Forman, Clement J. Colucci and Arnold D. Fleischer of counsel), for defendants.


OPINION OF THE COURT

BARRY A. COZIER, J.

BACKGROUND

Plaintiffs in action Nos. 1 through 3 are residents of States other than New York, and in action No. 4, plaintiff is the State of Connecticut. Plaintiffs seek to enjoin as unconstitutional the collection of the tax imposed on nonresidents of the State of New York (the State) under Tax Law § 1305 (b) (the Commuter Tax or Commuter Tax amendment), and Model Local Law § 1 (h) (General City...

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