Jamestown Lodge 1681 Loyal Order of Moose, Inc. v. Catherwood

CourtNew York Supreme Court Appellate Division
Writing for the CourtSTALEY
Citation297 N.Y.S.2d 775,31 A.D.2d 981
Decision Date10 March 1969
PartiesIn the Matter of JAMESTOWN LODGE 1681 LOYAL ORDER OF MOOSE, INC., Appellant, v. Martin P. CATHERWOOD, as Industrial Commissioner, Respondent.

Page 775

297 N.Y.S.2d 775
31 A.D.2d 981
In the Matter of JAMESTOWN LODGE 1681 LOYAL ORDER OF MOOSE,
INC., Appellant,
v.
Martin P. CATHERWOOD, as Industrial Commissioner, Respondent.
Supreme Court, Appellate Division, Third Department.
March 10, 1969.

Howard F. Crossley, Jamestown, for appellant.

Page 776

Louis J. Lefkowitz, Atty. Gen., Samuel Stern and Irving Jorrisch, New York City, for respondent Ind. Comm'r.

Before GIBSON, P.J., and HERLIHY, REYNOLDS, STALEY and COOKE, JJ.

STALEY, Justice.

Appeal from a decision of the Unemployment Insurance Appeal Board, filed January 8, 1968, which affirmed an assessment against the employer for additional contributions in the sum of $1,421.11.

On May 20, 1964 the Industrial Commissioner issued a determination assessing the employer the sum of $1,421.11 as additional contributions due for the audit period from January 1, 1958 through December 31, 1963. Report of audit from which the determination resulted was served on April 8, 1964 and the employer's request for a hearing was submitted on the same date. The Industrial Commissioner inadvertently failed to process the case for hearing before a Referee until October 17, 1967. At the hearing the employer elected not to proceed on the merits, but chose instead to rely on its contention that, by reason of the delay in scheduling the hearing, the Referee had no jurisdiction to hear and decide the case on the theory that the delay resulted in a denial of due process, and violated the intention of the law giving rise to the right to such hearing. This [31 A.D.2d 982] contention was rejected by the Referee, and his determination was affirmed by the Unemployment Insurance Appeal Board. Leave was, however, given to the employer to apply to reopen the Referee's decision for the purpose of introducing evidence on the merits.

Laches, waiver, or estoppel may not be imputed to the State in the absence of statutory authority. (Matter of Moss, 277 App.Div. 289, 98 N.Y.S.2d 777; People v. Minuse, 190 Misc. 57, 70 N.Y.S.2d 426, revd. on other grounds, 273 App.Div. 457, 78 N.Y.S.2d 309.) This rule is generally applied in connection with tax matters. (See 21 N.Y.Jur., Estoppel, § 78; Matter of Hersch v. Stroup, 19 A.D.2d 664, 241 N.Y.S.2d 218, mot. for lv. to app. den. 13 N.Y.2d 597, 243 N.Y.S.2d 1027, 193 N.E.2d 646.) Contributions to the State Unemployment Insurance Fund are taxes imposed upon employers. (Guaranty Trust Co. of N.Y. v. State of New York, 299 N.Y. 295...

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18 practice notes
  • New York v. United Parcel Serv., Inc., 15-cv-1136 (KBF)
    • United States
    • United States District Courts. 2nd Circuit. United States District Courts. 2nd Circuit. Southern District of New York
    • February 8, 2016
    ...is not applicable to the State acting in a governmental capacity.”); Jamestown Lodge 1681 Loyal Order of Moose, Inc. v. Catherwood , 31 A.D.2d 981, 982, 297 N.Y.S.2d 775 (3d Dep't 1969) (“Laches, waiver, or estoppel may not be imputed to the State in the absence of statutory authority.”).In......
  • Commissioner of Welfare of City of New York v. Jones
    • United States
    • New York Family Court
    • April 11, 1973
    ...N.Y.S.2d 284, 289 (1971); Matter of Levey, 33 A.D.2d 1066, 1067, 307 N.Y.S.2d 511, 513 (1970); Matter of Jamestown Lodge v. Catherwood, 31 A.D.2d 981, 982, 297 N.Y.S.2d 775, 776 (1969); Matter of Moss, 277 App.Div. 289, 292, 98 N.Y.S.2d 777, 779 (1950). If a governmental agency is not subje......
  • Waterside Associates v. New York State Dept. of Environmental Conservation
    • United States
    • United States State Supreme Court (New York)
    • January 27, 1986
    ...can be no estoppel against the state in the absence of statutory authority (Jamestown Lodge 1681 Loyal Order of Moose Inc. v. Catherwood, 31 A.D.2d 981, 297 N.Y.S.2d 775; People v. Minuse, 190 Misc. 57, 70 N.Y.S.2d 426 rev'd on other gds., 273 App.Div. 457, 78 N.Y.S.2d 309; In the Matter of......
  • Wales v. Gallan
    • United States
    • New York Family Court
    • December 22, 1969
    ...of a respondent from suit, it is justifiable to extent his period of vulnerability in the fiscal interest. Cf. Matter of Jamestown Lodge, 31 A.D.2d 981, 982, 297 N.Y.S.2d 775, 776--777 (3rd Dept., 1969); Matter of Moss, 277 A.D. 289, 292, 98 N.Y.S.2d 777, 780 (4th Dept., 1950); Costello v. ......
  • Request a trial to view additional results
18 cases
  • New York v. United Parcel Serv., Inc., 15-cv-1136 (KBF)
    • United States
    • United States District Courts. 2nd Circuit. United States District Courts. 2nd Circuit. Southern District of New York
    • February 8, 2016
    ...is not applicable to the State acting in a governmental capacity.”); Jamestown Lodge 1681 Loyal Order of Moose, Inc. v. Catherwood , 31 A.D.2d 981, 982, 297 N.Y.S.2d 775 (3d Dep't 1969) (“Laches, waiver, or estoppel may not be imputed to the State in the absence of statutory authority.”).In......
  • Commissioner of Welfare of City of New York v. Jones
    • United States
    • New York Family Court
    • April 11, 1973
    ...N.Y.S.2d 284, 289 (1971); Matter of Levey, 33 A.D.2d 1066, 1067, 307 N.Y.S.2d 511, 513 (1970); Matter of Jamestown Lodge v. Catherwood, 31 A.D.2d 981, 982, 297 N.Y.S.2d 775, 776 (1969); Matter of Moss, 277 App.Div. 289, 292, 98 N.Y.S.2d 777, 779 (1950). If a governmental agency is not subje......
  • Waterside Associates v. New York State Dept. of Environmental Conservation
    • United States
    • United States State Supreme Court (New York)
    • January 27, 1986
    ...can be no estoppel against the state in the absence of statutory authority (Jamestown Lodge 1681 Loyal Order of Moose Inc. v. Catherwood, 31 A.D.2d 981, 297 N.Y.S.2d 775; People v. Minuse, 190 Misc. 57, 70 N.Y.S.2d 426 rev'd on other gds., 273 App.Div. 457, 78 N.Y.S.2d 309; In the Matter of......
  • Wales v. Gallan
    • United States
    • New York Family Court
    • December 22, 1969
    ...of a respondent from suit, it is justifiable to extent his period of vulnerability in the fiscal interest. Cf. Matter of Jamestown Lodge, 31 A.D.2d 981, 982, 297 N.Y.S.2d 775, 776--777 (3rd Dept., 1969); Matter of Moss, 277 A.D. 289, 292, 98 N.Y.S.2d 777, 780 (4th Dept., 1950); Costello v. ......
  • Request a trial to view additional results

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