SunGARD CAPITAL CORP. v. NEW YORK STATE DEPARTMENT OF TAXATION AND FINANCE

155042/15. 7558. 155041/15. 7557.

166 A.D.3d 419 (2018)

87 N.Y.S.3d 1

2018 NY Slip Op 07539

SunGard Capital Corp., Appellant, v. New York State Department of Taxation and Finance, Respondent. SunGard Capital Corp., Appellant, v. New York City Department of Finance, Respondent.

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

Decided November 8, 2018.


Having granted defendants' motions to dismiss on condition that defendants completed audits of plaintiff within a specified time, the court properly granted renewal of the motion, as defendants presented new facts pertaining to the progress of the audit since the issuance of the conditional order (see CPLR 2221 [e]; see generally Kaszar v Cho, 160 A.D.3d 501 [1st Dept 2018]).

Defendants did not waive their argument...

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