Legal Opinion
Brooklyn Union Gas Co. v. Commissioner of the Department of Finance
New York Court of Appeals
Decided May 29, 1986PublishedCited by 7 opinions
1Opinion of the Court
OPINION OF THE COURT
Memorandum.
The order of the Appellate Division should be reversed, with costs, and the determinations of the Department of Finance of the City of New York reinstated. The question certified by the Appellate Division should not be answered, as it is unnecessary in view of this court’s grant of leave to appeal pursuant to CPLR 5602 (a) (2).
Petitioner is a public utility subject to both State and New York City taxes. From May 1, 1980 through November 30, 1982, it filed monthly New York City utility tax returns at the rate of 2.35% of its gross income reported as taxable. In…
2Cases cited3 opinions
- Albano v. KirbyNew York Court of Appeals · 1975
- Burger King, Inc. v. State Tax CommissionNew York Court of Appeals · 1980
- Schneider v. SchneiderNew York Court of Appeals · 1966
3Cited by7 opinions
- Schneider v. American Hockey and Ice Skating CenterNew Jersey Superior Court Appellate Division · 2001
- Pokoik v. Department of Health ServicesNew York Court of Appeals · 1988
- Ferrin v. New York State Department of Correctional ServicesNew York Court of Appeals · 1987
- People v. MarreroNew York Supreme Court · 2005
- People v. NunezNew York Supreme Court · 1993
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