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RUDA v. STATE OF NEW YORK

279 A.D.2d 463 (2001)

719 N.Y.S.2d 104

JOSEPH RUDA, Appellant, v. STATE OF NEW YORK, Respondent. (Claim No. 99257.)

Appellate Division of the Supreme Court of the State of New York, Second Department.

Decided January 8, 2001.

Ordered that the order is affirmed, with costs.

The claimant, the owner of a "licensed cigarette agent," alleged that Robert Shepherd, the Deputy Commissioner for Enforcement of the New York State Department of Taxation and Finance, made allegedly defamatory statements as to alleged violations by the claimant of the State tax laws regarding the sale of cigarettes. The defendant established its entitlement to summary judgment as a matter of law on the ground that the...

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