Legal Opinion
Niagara Mohawk Power Corp. v. Wanamaker
Appellate Division of the Supreme Court of the State of New York
Decided September 21, 1955PublishedCited by 45 opinions
1Opinion of the CourtVaughan, J.
This is an article 78 proceeding, transferred to this court pursuant to section 1296 of the Civil Practice Act, to review the determination of respondent, as Director of Sales Tax of Brie County, to the effect that petitioner is indebted to the Department of Sales Tax in the sum of $67,000 for "unpaid sales and compensating use taxes. The Brie County Sales Tax Resolution (§ 1, subd. [g]) and Use Tax Resolution (§ 1, subd. [d]) do not tax the purchase of tangible personal property for either of the following purposes: “ (1) for resale in the *448form of tangible personal property; or (2) for…
2Cases cited5 opinions
- UTAH POWER & LIGHT CO. v. PFOST, COMMISSIONER OF LAW ENFORCEMENT, Et Al.Supreme Court of the United States · 1932
- People ex rel. Delta Kappa Epsilon Society of Hamilton College v. LawlerAppellate Division of the Supreme Court of the State of New York · 1902
- Peoples Gas & Electric Co. v. State Tax CommissionSupreme Court of Iowa · 1947
- Mendoza Fur Dyeing Works, Inc. v. TaylorNew York Court of Appeals · 1936
- People Ex Rel. Delta Kappa Epsilon Society of Hamilton College v. LawlerNew York Court of Appeals · 1904
3Cited by45 opinions
- State Board of Equalization v. Cheyenne Newspapers, Inc.Wyoming Supreme Court · 1980
- Concord Publishing House, Inc. v. Director of RevenueSupreme Court of Missouri · 1996
- Sharp v. Tyler Pipe Industries, Inc., Texas Court of Appeals, 3rd District (Austin)1996
- Floyd Charcoal Co. v. Director of RevenueSupreme Court of Missouri · 1980
- Schenley Distillers, Inc. v. Commonwealth Ex Rel. LuckettCourt of Appeals of Kentucky (pre-1976) · 1971
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