Legal Opinion · Dissent
Ames Volkswagen, Ltd. v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided July 28, 1977Published
1Dissent
Main, J. (dissenting).
I respectfully dissent.
In my opinion the challenged statutes are unconstitutional and, accordingly, the judgment of Special Term should be reversed. While agreeing with Special Term that the Legislature is vested with the power to impose a sales tax and that it has broad discretion in establishing the manner in which the tax is to be collected (Gautier v Ditmar, 204 NY 20), I would point out initially that its authority in this area is not unlimited, as for example, it cannot ignore constitutional restrictions thereon (see Shapiro v City of New York, 32 NY2d 96).
Generally…
2Cases cited7 opinions
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Steward MacHine Co. v. DavisSupreme Court of the United States · 1937
- Thomas v. United StatesSupreme Court of the United States · 1904
- Pierce Oil Corp. v. HopkinsSupreme Court of the United States · 1924
- Shapiro v. City of New YorkNew York Court of Appeals · 1973
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