EDELMAN v. NEW YORK STATE DEPARTMENT OF TAXATION AND FINANCE

6971 156415/16, 6970.

162 A.D.3d 574 (2018)

80 N.Y.S.3d 241

2018 NY Slip Op 04672

Samuel Edelman et al., Appellants, v. New York State Department of Taxation and Finance et al., Respondents.

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

Decided June 26, 2018.


This appeal turns on whether Matter of Tamagni v Tax Appeals Trib. of State of N.Y. (91 N.Y.2d 530 [1998], cert denied 525 U.S. 931 [1998]), in which plaintiffs' present arguments were rejected by the Court of Appeals, was abrogated by the decision of the U.S. Supreme Court in Comptroller of Treasury of MD. v Wynne (575 US ___, 135 S.Ct. 1787 [2015]). We conclude that Tamagni

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