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MATTER OF TELX NEW YORK LLC v. TAX COMMN. OF THE CITY OF N.Y.

Index No. 264414/15. Appeal No. 12937. Case No. 2020-02889.

190 A.D.3d 595 (2021)

140 N.Y.S.3d 227

2021 NY Slip Op 00377

In the Matter of TELX New York LLC et al., Appellants, v. Tax Commission of the City of New York et al., Respondents.

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

Decided January 21, 2021.

Attorney(s) appearing for the Case

Law Office of David M. Wise, P.A., Union ( David M. Wise of counsel), for appellant.

James E. Johnson , Corporation Counsel, New York ( Phillip M. Caal of counsel), for respondents.

Concur—Renwick, J.P., Manzanet-Daniels, Kapnick, Kern, Kern, JJ.

The court correctly dismissed petitioners' claims regarding double taxation based on res judicata (claim preclusion). Contrary to petitioners' argument, the double taxation issue was litigated in a prior action between these parties, which resulted in a final judgment on the merits (the Prior Action) (see Level 3 Communications, LLC v Jiha, 162 A.D.3d 465 [1st Dept 2018], lvs denied...

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