Allstate Ins. Co. v. Tax Comm. of the St. of New York

Full title: ALLSTATE INSURANCE COMPANY et al., Appellants, v. TAX COMMISSION OF THE…

Court: Court of Appeals of the State of New York

Date published: May 8, 1986

67 N.Y.2d 999 (N.Y. 1986)

502 N.Y.S.2d 1004

494 N.E.2d 109

Opinion

Decided May 8, 1986

Appeal from the Appellate Division of the Supreme Court in the Third Judicial Department, Lawrence E. Kahn, J.

Arnold B. Panzer for appellants.

Robert Abrams, Attorney-General (Robert Hermann, Peter H. Schiff and Francis V. Dow of counsel) for respondent.

On review of submissions pursuant to section 500.4 of the Rules of the Court of Appeals (22 N.Y.CRR 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).

Concur: Chief Judge WACHTLER and Judges MEYER, SIMONS, KAYE, ALEXANDER, TITONE and HANCOCK, JR.