Wang v. New York State Department of Taxation Fin

Full title: W.T. WANG, INC., Appellant, v. NEW YORK STATE DEPARTMENT OF TAXATION AND…

Court: Court of Appeals of the State of New York

Date published: Mar 23, 1983

58 N.Y.2d 1021 (N.Y. 1983)

462 N.Y.S.2d 437

448 N.E.2d 1348

Opinion

Argued February 17, 1983

Decided March 23, 1983

Appeal from the Appellate Division of the Supreme Court in the First Judicial Department, IRVING KIRSCHENBAUM, J., MARGARET TAYLOR, J.

Anthony L. Tersigni, Paul K. Feldman and David Isaacson for appellant.

Robert Abrams, Attorney-General ( Peter H. Schiff, George D. Zuckerman and David M. Pollack of counsel), for respondent.

MEMORANDUM.

The order of the Appellate Division should be affirmed, with costs.

Although recited to have been "on the law" a reading of the memorandum of the Appellate Division discloses that it declined to entertain this action for declaratory judgment as "an inappropriate vehicle" ( 88 A.D.2d 825, 826). We conclude that there was no error of law in the Appellate Division's substitution of its exercise of discretion for that of Special Term under CPLR 3001 (contrast Dun Bradstreet v City of New York, 276 N.Y. 198, 206-207).

Chief Judge COOKE and Judges JASEN, JONES, WACHTLER, FUCHSBERG, MEYER and SIMONS concur.

Order affirmed, with costs, in a memorandum.