Legal Opinion
Trump v. Chu
New York Court of Appeals
Decided April 30, 1985PublishedCited by 5 opinions
1Opinion of the Court
OPINION OF THE COURT
Simons, J.
Plaintiffs Donald J. Trump and Richard Pellicane seek a judgment declaring that Tax Law article 31-B which imposes a 10% tax on gains derived from real property transfers {see, Tax Law §§ 1440 — 1449-c), violates the equal protection clause of both the United States Constitution (US Const 14th *23amend) and the New York State Constitution (NY Const, art I, §11) and a permanent injunction prohibiting defendant Commissioner of the Department of Taxation and Finance from enforcing it. Special Term upheld the statute and plaintiffs are before us by direct appeal from…
2Cases cited14 opinions
- Lanza v. WagnerNew York Court of Appeals · 1962
- Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
- Lehnhausen v. Lake Shore Auto Parts Co.Supreme Court of the United States · 1973
- Allied Stores of Ohio, Inc. v. BowersSupreme Court of the United States · 1959
- Madden v. Kentucky Ex Rel. CommissionerSupreme Court of the United States · 1940
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3Cited by5 opinions
- Co-Operative Stores Co. v. United States Fidelity Guaranty Co.Tennessee Supreme Court · 1917
- American Central Insurance v. McCrea, Maury & Co.Tennessee Supreme Court · 1881
- First Texas State Ins. Co. v. CapeirsCourt of Appeals of Texas · 1916
- Hibernia Insurance v. MalevinskyCourt of Appeals of Texas · 1894
- Insurance v. WilliamsOhio Supreme Court · 1883