State v. Peerless Insurance
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
OPINION OF THE COURT
Ross, J.
The State of New York (State) is appealing from a denial of its motion, for summary judgment in the instant action, which concerns the State’s right to recover under credit and performance bonds, issued by the defendant Peerless Insurance Company.
New York taxes the retail sale of cigarettes, and each package of cigarettes is required to bear a tax stamp (see, Tax Law § 473). The Cigarette Tax Bureau (Bureau), formerly known as the *386Special Investigations Bureau, is part of the New York State Department of Taxation and Finance, and it is the governmental agency…
2Cases cited17 opinions
- General Phoenix Corp. v. CabotNew York Court of Appeals · 1949
- Ehrlich v. American Moninger Greenhouse Manufacturing Corp.New York Court of Appeals · 1970
- Becker v. FaberNew York Court of Appeals · 1939
- Hartigan v. . Casualty Co. of AmericaNew York Court of Appeals · 1919
- Brainard v. New York Central RailroadNew York Court of Appeals · 1926
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3Cited by12 opinions
- Schanfield v. Sojitz Corp. of AmericaDistrict Court, S.D. New York · 2009
- Fulton Cogeneration Associates v. Niagara Mohawk Power Corp.Court of Appeals for the Second Circuit · 1996
- Menorah Nursing Home, Inc. v. ZukovAppellate Division of the Supreme Court of the State of New York · 1989
- Bear Stearns Investment Products, Inc. v. Hitachi Automotive Products (USA), Inc.District Court, S.D. New York · 2009
- State v. Peerless InsuranceAppellate Division of the Supreme Court of the State of New York · 1986
7 more not listed; retrieve them via the Exa API.