United States District Court, W.D. New York
JEREMIAH M. FERGUSON, Plaintiff,
COMMISIONER OF TAX AND FINANCE, Defendant.
Plaintiff: Jeremiah M. Ferguson, pro se
Defendant: Heather Lynn McKay, A.A.G. New York State Attorney
DECISION & ORDER
CHARLES J. SIRAGUSA, United States District Judge.
civil rights case is before the Court on the following
Defendant's Motion to Dismiss, Sept. 7, 2016, ECF No. 5;
Defendant's Motion for Sanctions, Sept. 7, 2016, ECF No.
Plaintiffs Motion to Dismiss, Oct. 27, 2016, ECF No. 8; and
Plaintiffs Motion to Withdraw, Nov. 3, 2016, ECF No. 9.
reasons stated below, Plaintiffs motion to withdraw is
granted, his motion to dismiss is denied as withdrawn, and
Defendant's motions are granted.
29, 2016, Plaintiff commenced this equal protection action
against Defendant. Plaintiff claims that the New York State
Tax Law, particularly section 1101, violates his Equal
Protection rights. In that regard, Plaintiff contends that:
New York sales tax law, in relevant part, 1101-3-b. is
manifestly COERCIVE! The provision, 1101-3-b, pays consumers
to shun the public market and limit the sale of their
property to a trade-in. That coercion by the Commissiomer
[sic] of Taxation and Finance was rejected and the double
taxation the Commissioner commands in the public market was
suffered when plaintiff sold his used bed in that market for
100 dollars (no tax credit) and purchased a freezer for 250
dollars and paid 8% sales tax. Therein plaintiffs equal
protection rights where [sic] twice violated by the
Compl. at 4. Defendant now moves to dismiss Plaintiff's
Complaint pursuant to Rule 12(b)(1) and (6) of the Federal
Rules of Civil Procedure and seeks sanctions pursuant to
Federal Rule of Civil Procedure 11.
responded to Defendant's motion to dismiss on September
9, 2016, ECF No. 7. Plaintiff later filed a motion to dismiss
his own action, in which he stated that "it is perceived
to pose a threat to plaintiffs life." Motion for
Dismissal, Oct. 25, 2016, ECF No. 8. Subsequently, Plaintiff
filed a Motion to Withdraw Plaintiff's Motion for
Dismissal, Nov. 3, 2016, ECF No. 9. The Court grants
Plaintiffs motion to withdraw, ECF No. 9, and denies his
Motion to Dismiss, ECF No. 8. Therefore, the only two
remaining motions are Defendant's for dismissal and for
imposition of sanctions.