(Download) "Irwin Slater v. Norman F. Gallman" by Court of Appeals of New York # Book PDF Kindle ePub Free
eBook details
- Title: Irwin Slater v. Norman F. Gallman
- Author : Court of Appeals of New York
- Release Date : January 20, 1975
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 56 KB
Description
[38 N.Y.2d 1 Page 3] On this appeal the principal issue is whether a taxpayer may challenge, by means of an action for declaratory judgment, an assessment made by the State Tax Commission, even though he has not first pursued the administrative review prescribed by statute. We conclude that since the taxpayer here failed to exhaust his administrative remedies, he may not challenge the assessments through this procedural vehicle.