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HYATT v. STATE OF CALIFORNIA

2011-06859.

105 A.D.3d 186 (2013)

962 N.Y.S.2d 282

2013 NY Slip Op 1550

In the Matter of GILBERT P. HYATT, Appellant-Respondent, v. STATE OF CALIFORNIA FRANCHISE TAX BOARD, Respondent-Appellant.

Appellate Division of the Supreme Court of New York, Second Department.

Decided March 13, 2013.

Attorney(s) appearing for the Case

Pryor Cashman LLP, New York City ( William L. Charron , Ilene S. Farkas and Eric D. Dowell of counsel), for appellant-respondent.

Carter Ledyard & Milburn LLP, New York City ( Judith A. Lockhart , Karen E. Meara and Leonard Trivigno of counsel), for respondent-appellant.

ENG, P.J., BALKIN and SGROI, JJ., concur.

OPINION OF THE COURT

HALL, J.

On this appeal, we are asked to consider, among other issues, whether the courts of the State of New York may exercise judicial review over administratively issued subpoenas, which were served in New York in connection with a California tax proceeding, pursuant to the newly enacted CPLR 3119. We answer this question in the affirmative.

The petitioner, Gilbert P. Hyatt, is a successful inventor who has been granted more...

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