Legal Opinion
New Yorker Magazine, Inc. v. Gerosa
New York Court of Appeals
Decided July 3, 1957PublishedCited by 5 opinions
1Opinion of the CourtDesmond, J.
This is a proceeding under article 78 of the Civil Practice Act. The Appellate Division, First Department, unanimously confirmed determinations of the Comptroller of *365the City of New York which denied petitioner’s claim for refund, and assessed additional New York City “ Gross Receipts Taxes ” (Administrative Code of City of New York, ch. 41, tit. RR; ch. 46, tit. B), for the years 1947, 1948 and 1949. Petitioner appeals as of right on alleged constitutional grounds. These taxes were imposed on petitioner’s advertising receipts, on the theory that they were the fruits of an activity local to…
2Cases cited2 opinions
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- McCall Corp. v. JosephAppellate Division of the Supreme Court of the State of New York · 1954
3Cited by5 opinions
- Lee Enterprises, Inc v. Iowa State Tax CommissionSupreme Court of Iowa · 1968
- W. T. Wang, Inc. v. New York State Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1982
- New Mexico Newspapers, Inc. v. Bureau of RevenueNew Mexico Court of Appeals · 1971
- McGraw-Hill, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1989
- New Mexico Newspapers, Inc. v. Bureau of RevenueNew Mexico Court of Appeals · 1971