Mangano v. Silver
| Decision Date | 26 June 2013 |
| Citation | 107 A.D.3d 956,2013 N.Y. Slip Op. 04783,968 N.Y.S.2d 147 |
| Parties | Edward P. MANGANO, etc., et al., respondents, v. Sheldon SILVER, etc., et al., defendants, State of New York, et al., appellants. |
| Court | New York Supreme Court — Appellate Division |
107 A.D.3d 956
968 N.Y.S.2d 147
2013 N.Y. Slip Op. 04783
Edward P. MANGANO, etc., et al., respondents,
v.
Sheldon SILVER, etc., et al., defendants,
State of New York, et al., appellants.
Supreme Court, Appellate Division, Second Department, New York.
June 26, 2013.
Eric T. Schneiderman, Attorney General, New York, N.Y. (Barbara D. Underwood, Cecelia C. Chang, and Claude S. Platton of counsel), for appellants State of New York, New York State Department of
[968 N.Y.S.2d 148]
Taxation and Finance, Jamie Woodward, and Thomas DiNapoli.
Nixon Peabody LLP, New York, N.Y. (Abigail T. Reardon, Frank H. Penski, James B. Henly, Helene Fromm, and Peter Sistrom of counsel), for appellants Metropolitan Transportation Authority and Jay H. Walder.
John Ciampoli, County Attorney, Mineola, N.Y. (Dennis J. Saffran and David Tauster of counsel), and Bartlett, McDonough & Monaghan, LLP, Mineola, N.Y. (Robert G. Vizza of counsel), for respondents Edward P. Mangano, County of Nassau, County of Suffolk, Incorporated Village of Floral Park, Incorporated Village of Valley Stream, Incorporated Village of Mineola, Incorporated Village of New Hyde Park, Town of Monroe, Town of Chester, Town of Warwick, Town of Highlands, Town of Wawayanda, Town of Blooming Grove, Town of Crawford, Village of Highland Falls, Orange County Chamber of Commerce, Village of Woodbury, Village of Maybrook, Village of South Blooming Grove, Town of Woodbury, Town of Smithtown, and County of Putnam (one brief filed).
Robert F. Meehan, County Attorney, White Plains, N.Y. (Justin R. Adin of counsel), for respondent County of Westchester.
Colleran, O'Hara & Mills, LLP, Garden City, N.Y. (Denis A. Engel, Erin O. Brennan, Alicia M. Shotwell, and Thomas Keane of counsel), for amici curiae New York State AFL–CIO, Transportation Workers' Union Local 100, and New York State Transportation Workers' Union Conference.
MARK C. DILLON, J.P., L. PRISCILLA HALL, PLUMMER E. LOTT, and SYLVIA HINDS–RADIX, JJ.
[107 A.D.3d 956]In a consolidated action, inter alia, for a judgment declaring that Tax Law article 23 is unconstitutional, the defendants State of New York, New York State Department of Taxation and Finance, Jamie Woodward, and Thomas DiNapoli appeal, and the defendants Metropolitan Transportation Authority and Jay H. Walder separately appeal, (1) from so much of an order of the Supreme Court, Nassau County (Cozzens, Jr., J.), entered August 23, 2012, as granted the motion of the plaintiffs Edward P. Mangano and County of Nassau, and the separate motions of each of the plaintiffs County of Suffolk, County of Westchester, Town of Smithtown, and County of Putnam for summary judgment[107 A.D.3d 957]on the complaint to the extent of declaring that Tax Law article 23 is unconstitutional, and denied those branches of their separate cross motions which were for summary judgment declaring that Tax Law article 23 is constitutional, and (2), as limited by their briefs, from so much of a judgment of the same court entered October 1, 2012, as, upon the order, declared that Tax Law article 23 is unconstitutional.
ORDERED that the appeals from the order entered August 23, 2012, are dismissed; and it is further,
ORDERED that the judgment is reversed insofar as appealed from, on the law, the motion of the plaintiffs Edward P. Mangano and County of Nassau, and the separate motions of each of the plaintiffs County of Suffolk, County of Westchester, Town of Smithtown, and County of Putnam for summary judgment on the complaint are denied, those branches of the cross motions which were for summary judgment declaring that Tax Law article 23 is constitutional are granted, the order entered August 23, 2012, is modified accordingly, and it is declared that Tax Law article 23 is constitutional; and it is further,
[968 N.Y.S.2d 149]
ORDERED that one bill of costs is awarded to the appellants appearing separately and filing separate briefs.
The appeals from the intermediate order entered August 23, 2012, must be dismissed because the...
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