United Air Lines, Inc. v. Joseph
Appellate Division of the Supreme Court of the State of New York
1Opinion of the CourtBreitel, J.
The City of New York imposes a gross receipts tax (Administrative Code of City of New York, eh. 41, tit. RR) for the privilege of doing business within the city. The tax is authorized by State enabling act. It has applied the tax to an allocated portion of the revenues of United Air Lines, Inc. The city claims that this air line corporation has subjected its revenues from transportation of passengers, mail and traffic to such taxation by the extent to which it has engaged in intracity and intrastate activity. United Air, a Delaware corporation, with its principal offices in Illinois, carrying…
2Cases cited15 opinions
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- Spector Motor Service, Inc. v. O'ConnorSupreme Court of the United States · 1951
- Hans Rees' Sons, Inc. v. North Carolina Ex Rel. MaxwellSupreme Court of the United States · 1931
- McLeod v. J. E. Dilworth Co.Supreme Court of the United States · 1944
- Maine v. Grand Trunk Railway Co.Supreme Court of the United States · 1891
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3Cited by17 opinions
- Steinbeck v. GerosaNew York Court of Appeals · 1958
- Loch Sheldrake Associates, Inc. v. EvansNew York Court of Appeals · 1954
- United Piece Dye Works v. JosephAppellate Division of the Supreme Court of the State of New York · 1953
- State v. Plantation Pipe Line CompanySupreme Court of Alabama · 1956
- Board of Trustees, Minturn v. Foster Lumber Co., Inc.Supreme Court of Colorado · 1976
12 more not listed; retrieve them via the Exa API.