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Allstate Insurance Company Et Al. v. Tax Commission State New York

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eBook details

  • Title: Allstate Insurance Company Et Al. v. Tax Commission State New York
  • Author : Court of Appeals of New York
  • Release Date : January 08, 1986
  • Genre: Law,Books,Professional & Technical,
  • Pages : * pages
  • Size : 68 KB

Description

On review of submissions pursuant to section 500.4 of the Rules of the Court of Appeals (22 NYCRR 500.4), order affirmed,
with costs. We agree with the Appellate Division that a declaratory judgment action is an inappropriate vehicle to resolve
this controversy because a pure matter of law is not involved and the administrative process has already been commenced (see,
Hewlett Assoc. v City of New York, 57 N.Y.2d 356, 363; Harcel Liqs. v Evsam Parking, 48 N.Y.2d 503, 506; Slater v Gallman, 38 N.Y.2d 1).


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