"The complaint is not reckless, it is not crazy," said Mr. Galle. "It's probably not a winner either."
David Carl Kamin, a professor of law at New York University, agreed that the courts "gave the Congress a wide margin of discretion over which allowances are allowed and not allowed" the alternative minimum tax
"I think "Politics is poorly designed for a number of reasons, and I think Congress should think about it," he said of the tax law. "But it seems to be a situation where the courts are unlikely and probably should not intervene."
The Fight for Withdrawals Was Also Encountered Last fall, Mr Cuomo, who made his supporters known as traitors, had a strong political conversation, and he continued to use it as a reason to throw the Republicans out of office in November. On Tuesday he reiterated these remarks, citing tax policies and other republican plans that were "repugnant to this state and repelling the constitution and values of the American people."
The Governor's remarks were met with a sharp response from the Republicans, who lead the State Senate and are struggling to maintain their single-seat majority in the face of a wave of retirements and democratic optimism. In a lengthy statement, Senator John J. Flanagan, the Republican leader, mocked the governor's timing of filing the lawsuit – long after he issued a threat – and a series of new revenue ideas issued by the G.O.P.
"After this long delay, we all began to wonder if he had just said it for the headline," said Mr. Flanagan, who represents Long Island. "The conversation is cheap, but the governor's taxes are not."
The Treasury Department, which is the defendant in the lawsuit along with the Internal Revenue Service, had little comment, except to say that they were reviewing it.