Legal Opinion

57th Street Management Corp. v. City of New York

District Court, S.D. New York

Decided August 11, 1978No. 77 Civ. 5759 (MEF)PublishedCited by 1 opinion

1Opinion of the Court

MEMORANDUM

FRANKEL, District Judge.

This action, brought by some 40 New York taxicab fleet owners and a taxicab owners’ cooperative, challenges the constitutionality of a one-eent per gallon excise tax on the sale of certain leaded gasoline by distributors within the City of New York. Under the authority of New York Tax Law § 284-b, enacted in 1971, New York City Local Law 40, L.L. 1971, imposes the tax on “motor fuel which contains one-half gram or more of tetra ethyl lead, tetra methyl lead or any other lead alkyls per gallon, sold within or for sale within such city . . .” The tax is…

2Cases cited15 opinions

Great Lakes Dredge & Dock Co. v. HuffmanSupreme Court of the United States · 1943
Matthews v. RodgersSupreme Court of the United States · 1932
Township of Hillsborough v. CromwellSupreme Court of the United States · 1946
Tully v. Griffin, Inc.Supreme Court of the United States · 1976
First National City Bank v. City of New York Finance AdministrationNew York Court of Appeals · 1975

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3Cited by1 opinion

Mobil Oil Corp. v. TullyDistrict Court, N.D. New York · 1980