Legal Opinion
Berkshire Fine Spinning Associates, Inc. v. City of New York
New York Court of Appeals
Decided March 12, 1959PublishedCited by 9 opinions
1Opinion of the CourtDesmond, J.
This suit was brought for a declaratory judgment that the New York City General Business and Financial Tax Laws (Administrative Code of City of New York, § B46-2.0, subd. a; see enabling act, General City Law, § 24-a) are, if and as applied to plaintiff, unconstitutional because plain*352tiff’s New York City activities constitute interstate commerce exclusively. As further relief plaintiff demanded judgment for $23,813.41 in refund of such taxes paid to the city by plaintiff under protest for the years 1947, 1948 and 1951. At Special Term each side moved for summary judgment in its favor and…
2Cases cited18 opinions
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Dun & Bradstreet, Inc. v. City of New YorkNew York Court of Appeals · 1937
- Norton Co. v. Department of Revenue of Ill.Supreme Court of the United States · 1951
- Michigan-Wisconsin Pipe Line Co. v. CalvertSupreme Court of the United States · 1954
- Rockland Light and Power Co. v. City of New YorkNew York Court of Appeals · 1942
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3Cited by9 opinions
- Watergate II Apartments v. Buffalo Sewer AuthorityNew York Court of Appeals · 1978
- Metropolitan Package Store Ass'n v. KochAppellate Division of the Supreme Court of the State of New York · 1982
- W. T. Wang, Inc. v. New York State Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1982
- North American Car Corp. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1983
- Advance Schools, Inc. v. Bureau of RevenueNew Mexico Court of Appeals · 1975
4 more not listed; retrieve them via the Exa API.