Legal Opinion
Shapiro v. City of New York
New York Court of Appeals
Decided March 22, 1973PublishedCited by 46 opinions
1Opinion of the Court
Chief Judge Fuld.
On this appeal brought directly to our court from Special Term on constitutional grounds, pursuant to CPLR 5601 (subd. [b], par. 2), we are called upon to determine the validity of New York City’s Local Law No. 36 of 1971 which extends the tax imposed under the city’s Unincorporated Business Income Tax Law to previously exempted self-employed professionals.
An unincorporated business income tax law has been an integral part of this State’s tax structure since 1935 (L. 1935, ch. 33, *100§ 1).1 In 1966, the Legislature enacted a statute “ to enable any city having a population of…
2Cases cited28 opinions
- Lehnhausen v. Lake Shore Auto Parts Co.Supreme Court of the United States · 1973
- Allied Stores of Ohio, Inc. v. BowersSupreme Court of the United States · 1959
- Madden v. Kentucky Ex Rel. CommissionerSupreme Court of the United States · 1940
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Welch v. HenrySupreme Court of the United States · 1938
23 more not listed; retrieve them via the Exa API.
3Cited by46 opinions
- Guggenheimer v. GinzburgNew York Court of Appeals · 1977
- 41 Kew Gardens Road Associates v. TyburskiNew York Court of Appeals · 1987
- Ames Volkswagen, Ltd. v. State Tax CommissionNew York Court of Appeals · 1979
- Koner v. ProcaccinoNew York Court of Appeals · 1976
- Long Island Lighting Co. v. State Tax CommissionNew York Court of Appeals · 1978
41 more not listed; retrieve them via the Exa API.