Legal Opinion

Wolkstein v. Port of New York Authority

District Court, D. New Jersey

Decided November 6, 1959No. Civil Action 824-59PublishedCited by 5 opinions

1Opinion of the Court

WORTENDYKE, District Judge.

By his complaint in this action plaintiff, a resident and presumably a citizen of the State of New Jersey, asks this Court (1) to direct the United States Commissioner of Internal Revenue (Commissioner) to require (á) the Port of New York Authority (Authority) to file annual Federal income tax returns of and to pay Federal income taxes upon its revenues from certain alleged proprietary activities in which it is alleged to be engaged, and (b) holders of Authority bonds to pay Federal income taxes on interest received upon such bonds; (2) to direct Authority to file…

2Cases cited29 opinions

  1. Hans v. LouisianaSupreme Court of the United States · 1890
  2. Gibbons v. OgdenSupreme Court of the United States · 1824
  3. Gully v. First Nat. Bank in MeridianSupreme Court of the United States · 1936
  4. Larson v. Domestic and Foreign Commerce Corp.Supreme Court of the United States · 1949
  5. Massachusetts v. MellonSupreme Court of the United States · 1923

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3Cited by5 opinions

  1. Rev. Donald L. Jackson v. The Statler FoundationCourt of Appeals for the Second Circuit · 1974
  2. United States Steel Corp. v. Multistate Tax CommissionDistrict Court, S.D. New York · 1973
  3. In re the Estate of FeinbergNew York Surrogate's Court · 1964
  4. Port Authority Bondholders Protective Committee v. Port of New York AuthorityDistrict Court, S.D. New York · 1967
  5. Rev. Donald L. Jackson v. The Statler FoundationCourt of Appeals for the Second Circuit · 1974

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