Legal Opinion
Hill v. Joseph
New York Supreme Court
Decided January 14, 1954PublishedCited by 6 opinions
1Opinion of the CourtCorcoran, J.
This is a proceeding under article 78 of the Civil Practice Act to review two determinations of the comptroller of the City of New York which denied claims of the petitioner for refund of New York City sales and business taxes.
The petitioner operates a concession at the Statue of Liberty on Bedloe’s Island (which is also known as Bedlows Island), where she sells souvenirs and food to persons visiting the Statue of Liberty. The sales tax is on the sale of souvenirs and the business tax is on the gross receipts of the business (Administrative Code of City of New York, ch. 41, tit. N; ch. 46,…
2Cases cited2 opinions
- The People v. . Central R.R. Co. of N.J.New York Court of Appeals · 1870
- People v. Central RailroadSupreme Court of the United States · 1872
3Cited by6 opinions
- Guarini v. State of NYNew Jersey Superior Court Appellate Division · 1986
- Puerto Rico Drydock & Marine Terminals, Inc. v. Secretario de Hacienda de Puerto RicoSupreme Court of Puerto Rico · 1961
- Terry Collins v. Promark Products, Inc., Defendant-Third-Party United States of America, Third-PartyCourt of Appeals for the Second Circuit · 1992
- Puerto Rico Drydock & Marine Terminals, Inc. v. Secretary of the Treasury of Puerto RicoSupreme Court of Puerto Rico · 1961
- Warren Trading Post Company v. MooreArizona Supreme Court · 1963
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