W. T. Wang, Inc. v. New York State Department 58 N.Y.2d 1021

58 N.Y.2d 1021

W. T. Wang, Inc., Appellant, v New York State Department of Taxation and Finance, Respondent.

Argued February 17, 1983;

decided March 23, 1983

*1023APPEARANCES OF COUNSEL

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.

OPINION OF THE COURT

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 AD2d 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 NY 198, 206-207).

Chief Judge Cooke and Judges Jasen, Jones, Wachtler, Fuchsberg, Meyer and Simons concur.

Order affirmed, with costs, in a memorandum.

W. T. Wang, Inc. v. New York State Department
58 N.Y.2d 1021

Case Details

Name
W. T. Wang, Inc. v. New York State Department
Decision Date
Mar 23, 1983
Citations

58 N.Y.2d 1021

Jurisdiction
New York
Court
New York Court of Appeals

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