Legal Opinion
Sage Realty Corp. v. O'Cleireacain
Appellate Division of the Supreme Court of the State of New York
Decided July 16, 1992PublishedCited by 5 opinions
1Opinion of the Court
Order, Supreme Court, New York County (Alice Schlesinger, J.), entered on or about March 8, 1991, which declared that plaintiffs are vendors of utility services liable for payment of a utility tax for electricity they supply to non-metered commercial tenants, and order of the same court and Justice, entered June 13, 1991, which, upon granting plaintiffs’ motion for reargument adhered to the order entered on or about March 8, 1991, unanimously affirmed, without costs.
Interpreting the tax law as an ordinary person would interpret it (Matter of Holmes Elec. Protective Co. v McGoldrick, 262 App…
2Cases cited6 opinions
- Tennessee v. WhitworthSupreme Court of the United States · 1886
- Socony-Vacuum Oil Co. v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 1936
- Socony-Vacuum Oil Company, Inc. v. City of New YorkNew York Court of Appeals · 1936
- Holmes Electric Protective Co. v. McGoldrickAppellate Division of the Supreme Court of the State of New York · 1941
- Matter of Holmes Electric Protective Co. v. McGoldrickNew York Court of Appeals · 1942
1 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- National Ass'n of Independent Insurers v. StateAppellate Division of the Supreme Court of the State of New York · 1994
- Aydin v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 2011
- Radio Common Carriers of New York, Inc. v. StateNew York Supreme Court · 1993
- Empire State Building Co. v. New York State Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1995
- Milliken & Co. v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 1994