Legal Opinion

Roosevelt Raceway, Inc. v. County of Nassau

Appellate Division of the Supreme Court of the State of New York

Decided February 14, 1966Published

1Opinion of the Court

-Proceeding pursuant to CP-LR article 78: (1) to review a determination of respondent Comptroller of Nassau County, made December 30, 1964 after a hearing, assessing a deficiency against petitioner on account of county admission taxes; and (2) for judgment that chapter 837 of the Laws of 1956 and Nassau County Local Law No. 1 of 1956 are unconstitutional and void. By order of the Supreme Court, Nassau County, entered June 21, 1965, the proceeding has been transferred to this court for disposition. Determination annulled and petition granted, with costs. By statutes enacted in 1952 and 1954…

2Cases cited10 opinions

  1. Thompson v. Consolidated Gas Utilities Corp.Supreme Court of the United States · 1937
  2. Barto v. . HimrodNew York Court of Appeals · 1853
  3. International Harvester Co. v. Wisconsin Dept. of TaxationSupreme Court of the United States · 1944
  4. Socony-Vacuum Oil Co. v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 1936
  5. Socony-Vacuum Oil Company, Inc. v. City of New YorkNew York Court of Appeals · 1936

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