Opinion
7016 7017 Index 100175/13
06-28-2018
The STATE of New York EX REL. Eric RASMUSEN, Plaintiff–Appellant, v. CITIGROUP, INC., Defendant–Respondent.
Law Offices of Eugene H. Kim LLC, White Plains (Eugene H. Kim of counsel), for appellant. Davis Polk & Wardell LLP, New York (Edmund Polubinski III of counsel), for respondent.
Law Offices of Eugene H. Kim LLC, White Plains (Eugene H. Kim of counsel), for appellant.
Davis Polk & Wardell LLP, New York (Edmund Polubinski III of counsel), for respondent.
Friedman, J.P., Tom, Mazzarelli, Singh, JJ.
Orders, Supreme Court, New York County (Charles E. Ramos, J.), entered May 30 and July 5, 2017, which, respectively, granted defendant's motion to dismiss the complaint and granted defendant's request to direct entry of judgment in its favor, unanimously affirmed, without costs.
The court lacked subject matter jurisdiction over this action because plaintiff's allegations that defendant wrongfully underpaid its New York State taxes are derived from and are substantially similar to allegations that were already in the public domain (see State Finance Law § 190[9][b] ; State of N.Y. ex rel. Jamaica Hosp. Med. Ctr., Inc. v. UnitedHealth Group, Inc., 84 A.D.3d 442, 922 N.Y.S.2d 342 [1st Dept. 2011] ).
In view of the foregoing, we need not reach the issue of whether the complaint states a cause of action.