Legal Opinion
Kesbec, Inc. v. Taylor
Appellate Division of the Supreme Court of the State of New York
Decided February 18, 1938PublishedCited by 5 opinions
1Opinion of the CourtO’Malley, J.
The question presented for decision is whether the assessment against the petitioner by the comptroller of the city of New York under Local Law No. 24 (published as No. 25) of the New York City Local Laws of 1934 (New York City Sales Tax), in the respects hereinafter noted, was valid.
The answer depends upon whether the comptroller had the right to compel the petitioner to remit the amount of moneys collected by it from its customers during the last four months of 1935, in so far as they resulted from the inclusion of the New York State gasoline tax as part of the receipts from sales.
Petitioner…
2Cases cited5 opinions
- Socony-Vacuum Oil Co. v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 1936
- Matter of Atlas Television Co.New York Court of Appeals · 1936
- Socony-Vacuum Oil Company, Inc. v. City of New YorkNew York Court of Appeals · 1936
- Henry County v. Standard Oil Co.Tennessee Supreme Court · 1934
- Van Antwerp v. . State of New YorkNew York Court of Appeals · 1916
3Cited by5 opinions
- State v. Thoni Oil Magic Benzol Gas Stations, Inc.Court of Appeals of Georgia · 1970
- Gurley v. RhodenMississippi Supreme Court · 1974
- Commodore Hotel, Inc. v. GerosaAppellate Division of the Supreme Court of the State of New York · 1956
- Keystone Associates v. StateAppellate Division of the Supreme Court of the State of New York · 1972
- Roosevelt Raceway, Inc. v. MonaghanNew York Court of Appeals · 1961