# Brown v. New York State Tax Commission

> Appellate Division of the Supreme Court of the State of New York · January 9, 1952 · 279 A.D. 837

URL: https://www.frixlaw.com/law-library/cases/5391100

## Case

- **Full name:** Oscar J. Brown v. New York State Tax Commission
- **Court:** Appellate Division of the Supreme Court of the State of New York
- **Decided:** January 9, 1952
- **Citations:** 279 A.D. 837; 109 N.Y.S.2d 626; 1952 N.Y. App. Div. LEXIS 5000
- **Precedential status:** Published
- **Opinion:** Opinion of the court
- **Cited by:** 10 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/5391100

## Opinion text

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.]

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/5391100. Public record. Not legal advice.