Legal Opinion
Williamsburg Candy & Tobacco, Inc. v. State
New York Court of Claims
Decided January 9, 1981No. Motion No. M-24424PublishedCited by 2 opinions
1Opinion of the Court
OPINION OF THE COURT
Gerard M. Weisberg, J.
The question presented is whether the State Tax Commission’s (Commission) unauthorized seizure of allegedly *729contraband cigarettes gives rise to a cause of action for the appropriation of personal property. (Court of Claims Act, § 9, subd 2.)
On September 15, 1976 agents of the Commission seized 5,869 cartons of cigarettes belonging to claimant (Williams-burg), valued at $28,053.82. Simultaneously therewith, the Commission seized a quantity of cigarettes from Borough Hall Oxford Corporation (Borough Hall). Claimant had purchased the cigarettes from…
2Cases cited16 opinions
- Mugler v. KansasSupreme Court of the United States · 1887
- Calero-Toledo v. Pearson Yacht Leasing Co.Supreme Court of the United States · 1974
- City of Buffalo v. J. W. Clement Co.New York Court of Appeals · 1971
- Health Department v. Rector of Trinity ChurchNew York Court of Appeals · 1895
- Lawton v. . SteeleNew York Court of Appeals · 1890
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3Cited by2 opinions
- Restrepo v. StateNew York Court of Claims · 1989
- Brewer v. StateNew York Court of Claims · 1998