Legal Opinion
Collier Advertising Service, Inc. v. City of New York
District Court, S.D. New York
Decided April 11, 1940PublishedCited by 13 opinions
1Opinion of the Court
CLANCY, District Judge.
In this suit plaintiff seeks a declaration that it is under no legal duty and has no legal right to charge any tax to or collect any tax from purchasers making purchases of 12‡ each or less under the 2% Sales Tax Law enacted by the City of New York in 1934 and annually reenacted since or by the Rules and Regulations promulgated by the City Comptroller purportedly pursuant to that law and that it cannot be required to pay a tax to the City on the ground that both Law and Regulations violate the due process and equal protection clauses of the 14th Amendment and exceed the…
2Cases cited6 opinions
- Dun & Bradstreet, Inc. v. City of New YorkNew York Court of Appeals · 1937
- American Automobile Ins. Co. v. FreundtCourt of Appeals for the Seventh Circuit · 1939
- Socony-Vacuum Oil Co. v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 1936
- Zenie Bros. v. MiskendDistrict Court, S.D. New York · 1935
- Socony-Vacuum Oil Company, Inc. v. City of New YorkNew York Court of Appeals · 1936
1 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- American Commuters Association, Inc. v. Arthur Levitt, Individually and as Comptroller of the State of New YorkCourt of Appeals for the Second Circuit · 1969
- Kimmey v. H. A. Berkheimer, Inc.District Court, E.D. Pennsylvania · 1974
- American Commuters Association v. LevittDistrict Court, S.D. New York · 1967
- Coleman v. Westchester Street Transportation Co.New York Court of Appeals · 1982
- Klotz v. Consolidated Edison Co. of New York, Inc.District Court, S.D. New York · 1974
8 more not listed; retrieve them via the Exa API.