A New York appeals court panel at oral arguments Monday focused mainly on whether Paychex Inc.’s challenge to the state’s income tax apportionment regulations cleared the required procedural hurdles rather than discussing the merits.
The payroll services provider wants the New York Supreme Court, Appellate Division, Third Department, to overturn a trial court ruling that company failed to exhaust its administrative remedies, as is required to bring a declaratory action challenging agency action.
Justice Mark L. Powers stopped the company’s attorney, Christopher Doyle of Hodgson Russ LLP, before he got too far into his merits argument.
“Are you not in …