Legal Opinion
Mobil Oil Corp. v. Finance Administrator
New York Court of Appeals
Decided February 15, 1983PublishedCited by 39 opinions
1Opinion of the Court
OPINION OF THE COURT
Simons, J.
Petitioner in this article 78 proceeding contends that the tax assessed against it under the New York City commercial rent or occupancy tax law is invalid because assessed, in part, against sums it paid to the landlord for cleaning and janitorial services, not rent. The Appellate Division held otherwise and we affirm its judgment.
Petitioner occupies New York City premises under leases containing three different clauses relating to cleaning services; * In two of the leases the landlord agreed that upon payment of the agreed rent, it would supply the tenant…
2Cases cited8 opinions
- American Locker Co. v. City of New YorkNew York Court of Appeals · 1955
- Young v. BragaliniNew York Court of Appeals · 1958
- Matter of Good Humor Corporation v. McGoldrickNew York Court of Appeals · 1943
- Matter of SchwartzmanNew York Court of Appeals · 1942
- In re the Claim for Benefits under Article 18 of Labor LawAppellate Division of the Supreme Court of the State of New York · 1941
3 more not listed; retrieve them via the Exa API.
3Cited by39 opinions
- Charter Development Co. v. City of BuffaloNew York Court of Appeals · 2006
- SIN, Inc. v. Department of FinanceNew York Court of Appeals · 1988
- Colt Industries, Inc. v. New York City Department of FinanceNew York Court of Appeals · 1985
- Blue Spruce Farms, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
- D. S. Alamo Associates v. Commissioner of FinanceNew York Court of Appeals · 1988
34 more not listed; retrieve them via the Exa API.