Legal Opinion
Woodside Savings & Loan Ass'n v. Gallman
New York Supreme Court
Decided November 30, 1972PublishedCited by 3 opinions
1Opinion of the CourtHyman Kobn, J.
Plaintiff moves for an order striking out the answers of the defendants and directing entry of summary judgment with declarations favorable to the plaintiff and against the defendants.
By this class action, plaintiff .seeks a declaration that the city and State tax statutes which impose an alternative minimum tax upon savings banks and savings and loan associations are unconstitutional upon the ground such statutes differ frdm similar statutes affecting commercial banks and are, therefore, discriminatory; constitute an ad valorem tax on intangible property contrary to constitutional…
2Cases cited11 opinions
- Mercantile Bank v. New YorkSupreme Court of the United States · 1887
- Franklin Nat. Bank of Franklin Square v. New YorkSupreme Court of the United States · 1954
- Provident Institution for Savings v. MaloneSupreme Court of the United States · 1911
- MATTER OF GUARDIAN LIFE INS. CO. v. ChapmanNew York Court of Appeals · 1951
- Michigan National Bank v. MichiganSupreme Court of the United States · 1961
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3Cited by3 opinions
- Savings Bank v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1985
- Bankers Trust New York Corp. v. Department of FinanceNew York Court of Appeals · 1992
- Bankers Trust New York Corp. v. Department of FinanceAppellate Division of the Supreme Court of the State of New York · 1991