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MACKAY ASSOCS. v. STATE OF NEW YORK

207 Misc. 10 (1954)

Gilbert Mackay Associates, Claimant, v. State of New York, Defendant. (Claim No. 32399.)

Court of Claims.

December 28, 1954.

Attorney(s) appearing for the Case

Nathaniel L. Goldstein, Attorney-General (Douglas L. Manley of counsel), for defendant.

Milton I. Newman for claimant.

SYLVESTER, J.

The State moves to dismiss the claim herein because it fails to state a cause of action (Rules Civ. Prac., rule 106) and for the reason that the court lacks jurisdiction of the subject of the action (Rules Civ. Prac., rules 106, 107). It is said that in the instant circumstances, an exclusive remedy is provided by statute (Tax Law, §§ 199, 375, 386-j) by way of a proceeding in the Supreme...

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