Legal Opinion
City of Rochester v. County of Monroe
New York Supreme Court
Decided May 26, 1982PublishedCited by 1 opinion
1Opinion of the Court
OPINION OF THE COURT
WlLMER J. PATLOW, J.
This is a CPLR article 78 proceeding brought by the City of Rochester to recover the sum of $1,625,217.21, plus interest, from the County of Monroe on the grounds that the county’s April, 1981 distribution of retail sales and compensating use tax revenues for the period from Decern*192ber 1, 1980 through February 28, 1981 was erroneously based upon the 1980, rather than the 1970, Federal census rate.
Petitioner relies upon subdivision (b) of section 1262 of the Tax Law which provides for the disposition of such sales and use taxes (hereinafter sales taxes)…
2Cases cited8 opinions
- Bernstein v. ToiaNew York Court of Appeals · 1977
- Schneider v. RockefellerNew York Court of Appeals · 1972
- Butterworth v. DempseyDistrict Court, D. Connecticut · 1964
- Holcomb v. SpikesCourt of Appeals of Texas · 1921
- Pinney v. ButterworthSupreme Court of the United States · 1964
3 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- City of Rochester v. County of MonroeAppellate Division of the Supreme Court of the State of New York · 1983