Legal Opinion
Castle Oil Corp. v. City of New York
New York Court of Appeals
Decided December 20, 1996PublishedCited by 14 opinions
1Opinion of the Court
*336OPINION OF THE COURT
Ciparick, J.
Pursuant to State enabling legislation authorizing the City of New York to amend its general corporation tax to conform to provisions of the State Tax Law, the City amended its general corporation tax to prohibit deductions for payment of State petroleum tax. The issue on appeal is whether the City’s disallowance of this deduction is enforceable despite the subsequent repeal of the predicate State Tax Law provision supporting its enactment. We conclude that, under the terms of the enabling act, the City is no longer authorized to prohibit the deduction of…
2Cases cited7 opinions
- County Securities, Inc. v. SeacordNew York Court of Appeals · 1938
- United States Steel Corp. v. GerosaNew York Court of Appeals · 1960
- Brooklyn Union Gas Co. v. McGoldrickAppellate Division of the Supreme Court of the State of New York · 1945
- Matter of Brooklyn Union Gas Company v. JosephNew York Court of Appeals · 1948
- Carey Transportation, Inc. v. PerrottaAppellate Division of the Supreme Court of the State of New York · 1970
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3Cited by14 opinions
- City of New York v. StateNew York Court of Appeals · 2000
- Baldwin Union Free School District v. County of NassauNew York Court of Appeals · 2014
- Campaign for Fiscal Equity v. StateNew York Supreme Court · 2001
- County of Nassau v. Expedia, Inc.Appellate Division of the Supreme Court of the State of New York · 2014
- Expedia, Inc. v. City of New York Department of FinanceNew York Court of Appeals · 2013
9 more not listed; retrieve them via the Exa API.