Legal Opinion
Merit Oil of New York, Inc. v. New York State Tax Commission
New York Supreme Court
Decided October 26, 1981PublishedCited by 4 opinions
1Opinion of the Court
OPINION OF THE COURT
Lawrence E. Kahn, J.
Plaintiff moves for an order directing the entry of summary judgment on its first, second, third and fifth causes of action and dismissing the defendants’ counterclaim. Upon various theories, it challenges the constitutionality of the tax imposed pursuant to section 182 of the New York Tax Law, as such section was enacted by chapters 271 and 272 of the Laws of 1980.
Initially, plaintiff’s motion as to its third and fifth causes of action shall be denied. This court has previously decided similar cases involving Mobil Oil, Shell Oil and New England…
2Cases cited6 opinions
- Southern Railway Co. v. GreeneSupreme Court of the United States · 1910
- People Ex Rel. Alpha Portland Cement Co. v. KnappNew York Court of Appeals · 1920
- Stewart Dry Goods Co. v. LewisSupreme Court of the United States · 1935
- In Re the Estate of VanderbiltNew York Court of Appeals · 1939
- New York Central & Hudson River Railroad v. WilliamsNew York Court of Appeals · 1910
1 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Brainerd Area Civic Center v. Commissioner of RevenueSupreme Court of Minnesota · 1993
- In Re WilliamsDistrict Court, E.D. New York · 1995
- Trump v. ChuNew York Court of Appeals · 1985
- McGee v. McGeeNew York Supreme Court · 1999