STS Management Development, Inc. v. New York State Department of Taxation & Finance
The plaintiffs, two limousine companies and their owner, appealed an order from the Supreme Court, Suffolk County, which dismissed their causes of action against the New York State Department of Taxation and Finance and several employees. The plaintiffs had alleged retaliatory tax assessments and sought damages under 42 USC §§ 1983, 1985, and 18 USC § 1962 (RICO). The Supreme Court's dismissal of the claims was affirmed on appeal, holding that the Department of Taxation was not a 'person' under federal statutes and not an 'enterprise' under RICO, and that the individual defendants had minimal involvement or lacked requisite fraudulent intent for RICO claims.