A New York Life insurance agent failed to convince the New York City Tax Appeals Tribunal that it should rule in his favor because its 20-year delay for lack of a quorum denied him due process.
The tribunal’s 2007 order staying the case until at least two of its three commissioners could hear it expressly gave Samuel Friedman the option of bringing a mandamus action in state trial court but he never did, the tribunal said Monday.
Even though the case has now racked up $3 million in interest, Friedman hasn’t established that the delay caused irreparable harm because he ...