Case Name: Oscar J. Brown, Respondent, v. New York State Tax Commission, Appellant
Court: New York Supreme Court, Appellate Division
Jurisdiction: New York
Decision Date: 1952-01-09
Citations: 279 A.D. 837
Docket Number: 
Parties: Oscar J. Brown, Respondent, v. New York State Tax Commission, Appellant.
Judges: 
Reporter: Appellate Division Reports
Volume: 279
Pages: 837–837

Head Matter:
Fourth Department,
January, 1952.
(January 9, 1952.)
Oscar J. Brown, Respondent, v. New York State Tax Commission, Appellant.

Opinion:
Memorandum: We hold that the Supreme Court has jurisdiction of the subject matter of the action and that the complaint is sufficient as a pleading to state a cause of action. All concur. (Appeal from an order denying defendant's motion to dismiss plaintiff's complaint in an action to restrain defendant from attempting to collect an alleged additional assessment of income tax from plaintiff for the year 1946.) Present — Taylor, P. J., McCurn, Kimball, Piper and Wheeler, JJ. [199 Misc. 349.] [See post, p. 975.]