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Legal Opinion

Village of Gowanda v. County of Erie

Appellate Division of the Supreme Court of the State of New York

Decided January 20, 1966PublishedCited by 2 opinions

1Opinion of the CourtWilliams, P. J.

We have for review a judgment in favor of petitioner, Village of Gowanda (which we shall call- Village), against the County of Erie and others (to which we shall collectively refer as County), directing that the County pay to the Village certain portions of the Erie County Sales and Compensating Use Tax accruing during the first quarter year subsequent to July 1,1964 and that thereafter similar shares or portions be paid to the Village quarterly as they accrue.

The problem arises because the Village is located partly within the County of Erie and partly within the County of Cattaraugus, the…

2Cases cited9 opinions

  1. Cabell v. MarkhamCourt of Appeals for the Second Circuit · 1945
  2. People v. RyanNew York Court of Appeals · 1937
  3. Central Hanover B. & T. Co. v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1947
  4. Gaynor v. MarohnNew York Court of Appeals · 1935
  5. People v. DethloffNew York Court of Appeals · 1940

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3Cited by2 opinions

  1. Queal v. PeralesNew York Supreme Court · 1984
  2. Lotto v. Long Island Lighting Co.New York Supreme Court · 1975

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