Legal Opinion
City of New York v. State
New York Court of Appeals
Decided April 4, 2000PublishedCited by 30 opinions
1Opinion of the Court
*587OPINION OF THE COURT
Wesley, J.
For over three decades, the City of New York has imposed a tax on nonresident commuters who work in the City. In 1999, however, the Legislature attempted to rescind the tax for State resident commuters while retaining the tax for out-of-State commuters. Anticipating challenges to the new statute, the Legislature added a poison pill — if a court declares the new law void, the entire tax authorization statute is repealed.
The cases before us present two distinct challenges to the 1999 statute. One, brought by the City, seeks to undo the entire 1999 enactment and…
2Cases cited29 opinions
- Lanza v. WagnerNew York Court of Appeals · 1962
- Oregon Waste Systems, Inc. v. Department of Environmental Quality of Ore.Supreme Court of the United States · 1994
- Toomer v. WitsellSupreme Court of the United States · 1948
- Madden v. Kentucky Ex Rel. CommissionerSupreme Court of the United States · 1940
- Baldwin v. G. A. F. Seelig, Inc.Supreme Court of the United States · 1935
24 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Zelinsky v. Tax Appeals TribunalNew York Court of Appeals · 2003
- Senior Care Services, Inc. v. New York State Department of HealthAppellate Division of the Supreme Court of the State of New York · 2007
- Greater New York Taxi Ass'n v. StateNew York Court of Appeals · 2013
- County of Suffolk v. First American Real Estate SolutionsCourt of Appeals for the Second Circuit · 2001
- Fitzpatrick v. RosenthalAppellate Division of the Supreme Court of the State of New York · 2006
25 more not listed; retrieve them via the Exa API.