Legal Opinion
Matter of Kesbec, Inc. v. McGoldrick
New York Court of Appeals
Decided July 7, 1938PublishedCited by 36 opinions
1Opinion of the CourtLoughran, J.
The petitioner, as vendor, collected from its vendees taxes upon sales of gasoline in accordance with Local Law No. 24 of 1934 (published as No. 25) of the city of New York and supplementary regulations promulgated by the Comptroller of the city. One of these regulations attempted to say that the city sales tax base should include State excise taxes on gasoline. In SoconyVacuum Oil Co. v. City of New York (247 App. Div. 163; 272 N. Y. 668), that regulation was declared null and void. This is a certiorari proceeding to review an assessment against the petitioner of the illegal tax thereby…
2Cases cited11 opinions
- Norton v. Shelby CountySupreme Court of the United States · 1886
- Socony-Vacuum Oil Co. v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 1936
- New York Steam Corp. v. City of New YorkNew York Court of Appeals · 1935
- Socony-Vacuum Oil Company, Inc. v. City of New YorkNew York Court of Appeals · 1936
- Merchants Refrigerating Co. v. TaylorNew York Court of Appeals · 1937
6 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- McGoldrick v. Berwind-White Coal Mining Co.Supreme Court of the United States · 1940
- City of New York v. FeiringSupreme Court of the United States · 1941
- Mouledoux v. MaestriSupreme Court of Louisiana · 1941
- Northwestern National Bank of Sioux Falls v. GillisSouth Dakota Supreme Court · 1967
- Atlanta Americana Motor Hotel Corp. v. UndercoflerSupreme Court of Georgia · 1966
31 more not listed; retrieve them via the Exa API.