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MATTER OF NEW YORK COUNSEL FOR STATE OF CAL. FRANCHISE TAX BD. (U.S. PHILIPS CORP. HAKEN; TAMOSHUNAS

52961/11

33 Misc.3d 500 (2011)

929 N.Y.S.2d 361

2011 NY Slip Op 21306

In the Matter of Out-of-State Subpoenas Issued by the NEW YORK COUNSEL FOR STATE OF CALIFORNIA FRANCHISE TAX BOARD for the Depositions and Production of Documents from the Custodian of Records for U.S. PHILIPS CORPORATION, from JACK HAKEN, and from ALGY TAMOSHUNAS, for Use in an Administrative Tax Appeal Pending before the California State Board of Equalization Entitled: In the Matter of the Appeal of Gilbert P. Hyatt, California Board of Equalization, Case Nos. 435770 and 446509.

Supreme Court, Westchester County.

July 29, 2011.

Attorney(s) appearing for the Case

Pryor Cashman LLP, New York City ( William L. Charron and Ilene S. Farkas of counsel), and Rothwell, Figg, Ernst & Manbeck, P.C., Washington, D.C. ( R. Danny Huntington , of counsel), for Gilbert P. Hyatt, petitioner. Carter Ledyard & Milburn, New York City ( Judith Lockhart and Karen E. Meara of counsel), and Robert W. Dunn , Rancho Cordova, California, for California Franchise Tax Board, respondent.

OPINION OF THE COURT

JOAN B. LEFKOWITZ, J.

Motion by Gilbert P. Hyatt for (1) an order quashing the subpoenas served by the State of California Franchise Tax Board, by New York counsel pursuant to CPLR 3119 (d), on nonparties, the custodian of records for U.S. Philips Corporation, Jack Haken, and Algy Tamoshunas, or (2) alternatively, for a protective order pursuant to CPLR 3103 that limits the scope of the subpoenas...

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