Legal Opinion
Saratoga Harness Racing, Inc. v. City of Saratoga Springs
Appellate Division of the Supreme Court of the State of New York
Decided December 30, 1976PublishedCited by 3 opinions
1Opinion of the CourtGreenblott, J.
Plaintiff is a licensed operator of pari-mutuel harness race meetings in Saratoga Springs, New York. Defendants, City of Saratoga Springs, County of Saratoga and the New York State Tax Commission imposed taxes on plaintiff’s admissions of 15%, 15% and 4%, respectively. Defendant Capital District Regional Off-Track Betting Corporation (hereinafter OTB), commenced operations pursuant to statutory authority on August 11, 1975. Subdivision 1 of section 130 of article VI of the New York State Off-Track Pari-Mutuel Betting Law (L 1926, ch 440, as amd by L 1973, ch 346, § 4, L 1974, ch 139, § 3)…
2Cited by3 opinions
- United States v. Jay CohenCourt of Appeals for the Second Circuit · 2001
- RVA Trucking, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1987
- Yonkers Racing Corp. v. StateNew York Supreme Court · 2000