On June 28, 2021, Justice Livote of the Queens County Commercial Division issued a decision in Matter of Mattone Group Spripgnex LLC v. CFM Dev. LLC, 2021 NY Slip Op. 31958(U), holding that tax returns were not documentary evidence under CPLR 3211(a)(1), explaining:
[W]hile a tax return can constitute evidence of a written assignment tax records do not constitute documentary evidence, as they lack the essential qualities of undisputed authenticity and undeniability.
(Internal citations omitted).
This decision relates to the New York procedural rules allowing a claim to be dismissed if it is refuted by documentary evidence (CPLR 3211(a)(1)). Contact Schlam Stone & Dolan partner John Lundin at firstname.lastname@example.org if you or a client have questions regarding whether a claim against you can be refuted at the pleadings stage by documentary evidence.
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