Wallach v. New York State Department of Taxation & Finance (In Re Bison Heating & Equipment, Inc.)

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• state agencies, as “creatures of the State” are a “single entity capable of holding mutual credits and debts”
• New York Department of 8 Labor and Department of Taxation and Finance treated as a 9 “single entity” for purposes of offset under waiver of sovereign 10 immunity provision

Source: CourtListener parenthetical corpus (CC0).