21 New York opinions name it 4 courts 1895–2021 2 in the last five years
The cases below were cited by New York courts in a sentence that names this issue. Sides come from how each citing opinion treated the case (Syfertize flag on that citation), so a case can appear on both: that is where the law is contested. A red or yellow chip is the case's own overall treatment.
| Case | Followed | Cited |
|---|---|---|
People Ex Rel. Hilton v. Fahrenkopfgreen2 sentences2016Hilton v Fahrenkopf, 279 NY 49, 52-53 [1938] [“Each annual proceeding is separate and distinct from, every other”]; see also Vantage Petroleum,; Bay Isle Oil Co. v Board of Assessment Review of Town of Babylon, 61 NY2d 695, 698 [1984]), and this is a factor that supports my conclusion that each and every assessment must be challenged individually. 5 More fundamentally, however, the requirement implicit in article 7 that a taxpayer challenge the assessment for each year in which a refund is sought is primarily a corollary of the principle that taxes paid without protest — as were petitioner’s p 2016Hilton v Fahrenkopf, 279 NY 49, 52-53 [1938] ["Each annual proceeding is separate and distinct from every other"]; see also Vantage Petroleum Bay Isle Oil Co. v Board of Assessment Review of Town of Babylon, 61 NY2d 695, 698 [1984]), and this is a factor that supports my conclusion that each and every assessment must be challenged individually.5 More fundamentally, however, the requirement implicit in article 7 that a taxpayer challenge the assessment for each year in which a refund is sought is primarily a corollary of the principle that taxes paid without protest -- as were petitioner's prop | 1 | 1 |
Adrico Realty Corp. v. City of New Yorkgreen2 sentences2016Importing Corp. v City of New York, 3 NY2d 418, 425 [1957]; Adrico Realty Corp. v City of New York, 250 NY 29, 32 [1928]). 2016Importing Corp. v City of New York, 3 NY2d 418, 425 [1957]; Adrico Realty Corp. v City of New York, 250 NY 29, 32 [1928]). | 1 | 1 |
Vantage Petroleum, Bay Isle Oil Co., Inc. v. Bd. of Assessment Review of the Town of Babylongreen2 sentences2016Hilton v Fahrenkopf, 279 NY 49, 52-53 [1938] [“Each annual proceeding is separate and distinct from, every other”]; see also Vantage Petroleum,; Bay Isle Oil Co. v Board of Assessment Review of Town of Babylon, 61 NY2d 695, 698 [1984]), and this is a factor that supports my conclusion that each and every assessment must be challenged individually. 5 More fundamentally, however, the requirement implicit in article 7 that a taxpayer challenge the assessment for each year in which a refund is sought is primarily a corollary of the principle that taxes paid without protest — as were petitioner’s p 2016Hilton v Fahrenkopf, 279 NY 49, 52-53 [1938] ["Each annual proceeding is separate and distinct from every other"]; see also Vantage Petroleum Bay Isle Oil Co. v Board of Assessment Review of Town of Babylon, 61 NY2d 695, 698 [1984]), and this is a factor that supports my conclusion that each and every assessment must be challenged individually.5 More fundamentally, however, the requirement implicit in article 7 that a taxpayer challenge the assessment for each year in which a refund is sought is primarily a corollary of the principle that taxes paid without protest -- as were petitioner's prop | 1 | 1 |
Mercury Machine Importing Corp. v. City of New Yorkgreen2 sentences2016Importing Corp. v City of New York, 3 NY2d 418, 425 [1957]; Adrico Realty Corp. v City of New York, 250 NY 29, 32 [1928]). 2016Importing Corp. v City of New York, 3 NY2d 418, 425 [1957]; Adrico Realty Corp. v City of New York, 250 NY 29, 32 [1928]). | 1 | 1 |
Video Aid Corp. v. Town of Wallkillgreen2 sentences2016Hilton v Fahrenkopf, 279 NY 49, 52-53 [1938] [“Each annual proceeding is separate and distinct from, every other”]; see also Vantage Petroleum,; Bay Isle Oil Co. v Board of Assessment Review of Town of Babylon, 61 NY2d 695, 698 [1984]), and this is a factor that supports my conclusion that each and every assessment must be challenged individually. 5 More fundamentally, however, the requirement implicit in article 7 that a taxpayer challenge the assessment for each year in which a refund is sought is primarily a corollary of the principle that taxes paid without protest — as were petitioner’s p 2016Hilton v Fahrenkopf, 279 NY 49, 52-53 [1938] ["Each annual proceeding is separate and distinct from every other"]; see also Vantage Petroleum Bay Isle Oil Co. v Board of Assessment Review of Town of Babylon, 61 NY2d 695, 698 [1984]), and this is a factor that supports my conclusion that each and every assessment must be challenged individually.5 More fundamentally, however, the requirement implicit in article 7 that a taxpayer challenge the assessment for each year in which a refund is sought is primarily a corollary of the principle that taxes paid without protest -- as were petitioner's prop | 1 | 1 |
City of Rochester v. Chiarellagreen2 sentences2016Hilton v Fahrenkopf, 279 NY 49, 52-53 [1938] [“Each annual proceeding is separate and distinct from, every other”]; see also Vantage Petroleum,; Bay Isle Oil Co. v Board of Assessment Review of Town of Babylon, 61 NY2d 695, 698 [1984]), and this is a factor that supports my conclusion that each and every assessment must be challenged individually. 5 More fundamentally, however, the requirement implicit in article 7 that a taxpayer challenge the assessment for each year in which a refund is sought is primarily a corollary of the principle that taxes paid without protest — as were petitioner’s p 2016Hilton v Fahrenkopf, 279 NY 49, 52-53 [1938] ["Each annual proceeding is separate and distinct from every other"]; see also Vantage Petroleum Bay Isle Oil Co. v Board of Assessment Review of Town of Babylon, 61 NY2d 695, 698 [1984]), and this is a factor that supports my conclusion that each and every assessment must be challenged individually.5 More fundamentally, however, the requirement implicit in article 7 that a taxpayer challenge the assessment for each year in which a refund is sought is primarily a corollary of the principle that taxes paid without protest -- as were petitioner's prop | 1 | 1 |
East 10th Street Associates v. Estate of Stuart Goldsteingreen1 sentence2005Assoc. v Estate of Goldstein, 154 AD2d 142, 145 [1st Dept 1990]), and to reject a taxpayer challenge to New York City’s Domestic Partnership Law, Administrative Code § 3-240 et seq. (see Slattery v City of New York, 266 AD2d 24 [1st Dept 1999], appeal dismissed 94 NY2d 897 [2000], lv dismissed in part and denied in part 95 NY2d 823 [2000]). | 1 | 1 |
| Case | Negative | Cited |
|---|---|---|
| No negative-treatment citations attached to this issue in New York. Read the followed side critically anyway. | ||
| Case | Cited | Years |
|---|---|---|
Boryszewski v. Brydges
green
2 sentences1999While in Boryszewski (supra) the Court was specifically dealing with the ability of a taxpayer to challenge the constitutionality of a legislative act, the portion of the above quotation stating that it would be “unlikely that the officials of State government who would otherwise be the only ones having standing to seek review would vigorously attack legislation under which each is or may be a personal beneficiary” (at 364 [emphasis supplied]) implies that a legislator does have standing to challenge the constitutionality of a State statute as it was the legislators to whom the court was refer 1979The plaintiff argues that our decision in Boryszewski v Brydges ( 37 NY2d 361 ), established a broad right of standing on behalf of taxpayers to seek judicial review of governmental action which is said to be unconstitutional; that article 7-A of the State Finance Law, although enacted after Boryszewski', does not alter or abridge the right judicially created and that cases from this court, decided before the enactment of the statute (citing Wein v City of New York, 36 NY2d 610 ) and afterwards (citing Wein v State of New York, 39 NY2d 136 ; Wein v Carey, 41 NY2d 498 ; New York Public Interest | 3 | 1977–1999 |
Goldstein v. Tax Appeals Tribunal
green
2 sentences2021Contrary to plaintiff's contention, the State and City provide administrative remedies for a taxpayer challenge to the amount of overpayment interest it received ( Matter of Michael A. Goldstein No. 1 Trust v Tax Appeals Trib. of the State of N.Y. , 101 AD3d 1496 [3d Dept 2012]). 2021Contrary to plaintiff's contention, the State and City provide administrative remedies for a taxpayer challenge to the amount of overpayment interest it received ( Matter of Michael A. Goldstein No. 1 Trust v Tax Appeals Trib. of the State of N.Y. , 101 AD3d 1496 [3d Dept 2012]). | 2 | 2021–2021 |
People ex rel. Arroyo v. New York State Board of Parole
green
1 sentence2005Assoc. v Estate of Goldstein, 154 AD2d 142, 145 [1st Dept 1990]), and to reject a taxpayer challenge to New York City’s Domestic Partnership Law, Administrative Code § 3-240 et seq. (see Slattery v City of New York, 266 AD2d 24 [1st Dept 1999], appeal dismissed 94 NY2d 897 [2000], lv dismissed in part and denied in part 95 NY2d 823 [2000]). | 1 | 2005–2005 |
Matter of Shaw
green
1 sentence2005Assoc. v Estate of Goldstein, 154 AD2d 142, 145 [1st Dept 1990]), and to reject a taxpayer challenge to New York City’s Domestic Partnership Law, Administrative Code § 3-240 et seq. (see Slattery v City of New York, 266 AD2d 24 [1st Dept 1999], appeal dismissed 94 NY2d 897 [2000], lv dismissed in part and denied in part 95 NY2d 823 [2000]). | 1 | 2005–2005 |
Slattery v. City of New York
green
1 sentence2005Assoc. v Estate of Goldstein, 154 AD2d 142, 145 [1st Dept 1990]), and to reject a taxpayer challenge to New York City’s Domestic Partnership Law, Administrative Code § 3-240 et seq. (see Slattery v City of New York, 266 AD2d 24 [1st Dept 1999], appeal dismissed 94 NY2d 897 [2000], lv dismissed in part and denied in part 95 NY2d 823 [2000]). | 1 | 2005–2005 |
King v. Cuomo
green
1 sentence1999WTiile not dealing with the question of standing of a legislator, in Matter of King v Cuomo ( 81 NY2d 247 [1993]), the Court, in a proceeding commenced by a local public official, declared that the legislative practice of recalling a bill sent to the Governor after having passed both houses of the Legislature was unconstitutional. | 1 | 1999–1999 |
Kohilakis v. Harwood
neutral
1 sentence1991The failure to post a bond is not fatal inasmuch as this statutory requirement is curable nunc pro tune (Kohilakis v Harwood, 29 Misc 2d 800, 803 ). | 1 | 1991–1991 |
Dudley v. Kerwick
green
2 sentences1991Petitioner contends standing is afforded by Matter of Dudley v Kerwick ( 52 NY2d 542 ), which petitioner interprets as holding that a taxpayer may challenge an exemption as resulting in a disproportionately unfair and inequitable increase in real estate taxes payable by petitioner and the other town property owners. 1991The holding in Dudley (supra) actually appears significantly narrower in scope. | 1 | 1991–1991 |
Hahn v. State Tax Commission
neutral
1 sentence1988Co. v Tax Commn., 67 NY2d 999, 1001 ; Slater v Gallman, 38 NY2d 1 , rearg denied 39 NY2d 832 ; Hahn v State Tax Commn., 134 AD2d 904 ). | 1 | 1988–1988 |
Slater v. Gallman
green
1 sentence1988Co. v Tax Commn., 67 NY2d 999, 1001 ; Slater v Gallman, 38 NY2d 1 , rearg denied 39 NY2d 832 ; Hahn v State Tax Commn., 134 AD2d 904 ). | 1 | 1988–1988 |
Allstate Insurance v. Tax Commission of the State
green
1 sentence1988Co. v Tax Commn., 67 NY2d 999, 1001 ; Slater v Gallman, 38 NY2d 1 , rearg denied 39 NY2d 832 ; Hahn v State Tax Commn., 134 AD2d 904 ). | 1 | 1988–1988 |
People Ex Rel. Standard Oil Co. v. . Law
neutral
1 sentence1987Standard Oil Co. v Law, 237 NY 142, 147 ). | 1 | 1987–1987 |
Niagara Mohawk Power Corp. v. City School District
green
1 sentence1984Defendant school district offers nothing in refutation and what it advances as a defense, namely, the proposition that as a condition precedent to cancellation of the tax levied by the school district the town’s assessment must first be set aside, runs counter to the Court of Appeals pronouncement in Niagara Mohawk Power Corp. v City School Dist. ( 59 NY2d 262, 269 ) that “[w]hen the taxing authority exceeds its power * * * the taxpayer may challenge its levy collaterally in a plenary action”. 1 Order affirmed, without costs. | 1 | 1984–1984 |
In re the Arbitration between Board of Education & Great Neck Teachers Ass'n
neutral
1 sentence1983Corp.] , 37 N.Y.2d 283 ; Board of Educ. v Great Neck Teachers Assn. , 69 Misc 2d 1061 , affd 40 AD2d 950 ). *269 When the taxing authority exceeds its power, however, the taxpayer may challenge its levy collaterally in a plenary action. | 1 | 1983–1983 |
In re the Arbitration between the Board of Education & Wager Construction Corp.
green
1 sentence1983Corp.] , 37 N.Y.2d 283 ; Board of Educ. v Great Neck Teachers Assn. , 69 Misc 2d 1061 , affd 40 AD2d 950 ). *269 When the taxing authority exceeds its power, however, the taxpayer may challenge its levy collaterally in a plenary action. | 1 | 1983–1983 |
Bloom v. Mayor
green
1 sentence1979In Bloom v Mayor of City of N Y. 35 AD2d 92 , affd 28 NY2d 952 ), also cited by petitioner, it was held that a taxpayer could challenge an equalization rate computed pursuant to article 12-A of the Real Property Tax Law. | 1 | 1979–1979 |
In re the Estate of Wright
neutral
1 sentence1979(Matter of Bunyan, supra; Matter of McNeil, 53 Misc 2d 677 ; Matter of Devlin, 43 Misc 2d 59 ; Matter of Steigerwald, 2 Misc 2d 389 ; Matter of Wright, 2 Misc 2d 378 .) This court joins in the determinations which suggest that the doctrines of laches and waiver apply to estate tax proceedings. | 1 | 1979–1979 |
In re the Estate of Steigerwald
neutral
1 sentence1979(Matter of Bunyan, supra; Matter of McNeil, 53 Misc 2d 677 ; Matter of Devlin, 43 Misc 2d 59 ; Matter of Steigerwald, 2 Misc 2d 389 ; Matter of Wright, 2 Misc 2d 378 .) This court joins in the determinations which suggest that the doctrines of laches and waiver apply to estate tax proceedings. | 1 | 1979–1979 |
In re the Estate of Devlin
neutral
1 sentence1979(Matter of Bunyan, supra; Matter of McNeil, 53 Misc 2d 677 ; Matter of Devlin, 43 Misc 2d 59 ; Matter of Steigerwald, 2 Misc 2d 389 ; Matter of Wright, 2 Misc 2d 378 .) This court joins in the determinations which suggest that the doctrines of laches and waiver apply to estate tax proceedings. | 1 | 1979–1979 |
| In re the Estate of McNeil green | 1 | 1979–1979 |
In re the Estate of Bunyan
neutral
1 sentence1979(Matter of Bunyan, supra; Matter of McNeil, 53 Misc 2d 677 ; Matter of Devlin, 43 Misc 2d 59 ; Matter of Steigerwald, 2 Misc 2d 389 ; Matter of Wright, 2 Misc 2d 378 .) This court joins in the determinations which suggest that the doctrines of laches and waiver apply to estate tax proceedings. | 1 | 1979–1979 |
Wein v. State of New York
green
1 sentence1979The plaintiff argues that our decision in Boryszewski v Brydges ( 37 NY2d 361 ), established a broad right of standing on behalf of taxpayers to seek judicial review of governmental action which is said to be unconstitutional; that article 7-A of the State Finance Law, although enacted after Boryszewski', does not alter or abridge the right judicially created and that cases from this court, decided before the enactment of the statute (citing Wein v City of New York, 36 NY2d 610 ) and afterwards (citing Wein v State of New York, 39 NY2d 136 ; Wein v Carey, 41 NY2d 498 ; New York Public Interest | 1 | 1979–1979 |
Bloom v. Mayor
green
1 sentence1979In Bloom v Mayor of City of N Y. 35 AD2d 92 , affd 28 NY2d 952 ), also cited by petitioner, it was held that a taxpayer could challenge an equalization rate computed pursuant to article 12-A of the Real Property Tax Law. | 1 | 1979–1979 |
Wein v. City of New York
green
1 sentence1979The plaintiff argues that our decision in Boryszewski v Brydges ( 37 NY2d 361 ), established a broad right of standing on behalf of taxpayers to seek judicial review of governmental action which is said to be unconstitutional; that article 7-A of the State Finance Law, although enacted after Boryszewski', does not alter or abridge the right judicially created and that cases from this court, decided before the enactment of the statute (citing Wein v City of New York, 36 NY2d 610 ) and afterwards (citing Wein v State of New York, 39 NY2d 136 ; Wein v Carey, 41 NY2d 498 ; New York Public Interest | 1 | 1979–1979 |
| New York Public Interest Research Group, Inc. v. Carey green | 1 | 1979–1979 |
| Rothensies v. Electric Storage Battery Co. green | 1 | 1961–1961 |
| Western Electric Co. v. Taylor neutral | 1 | 1947–1947 |
| People ex rel. Huff v. Graves neutral | 1 | 1938–1938 |
| Prankard v. Cooley neutral | 1 | 1924–1924 |
| Matter of Lamb neutral | 1 | 1896–1896 |
| In re Lamb neutral | 1 | 1896–1896 |
| Ensign v. . Barse neutral | 1 | 1895–1895 |
| Tifft v. . City of Buffalo neutral | 1 | 1895–1895 |
| Ensign v. Barse green | 1 | 1895–1895 |
Opinions by the citing court's state. A doctrine retained in one state and abandoned in another shows up here as a year span that stalls.