Yonkers Raceway, Inc. v. City of Yonkers

This is an action for a declaratory judgment and a permanent injunction restraining defendants from taking any actions to impose an admissions tax on parking revenues retroactive to April 9,1954. The core issue is whether the City of Yonkers (City) has been empowered to tax such receipts as opposed to its conceded right to impose and collect taxes upon defendant Yonkers Raceway, Inc. (Raceway) based upon admission fees. Raceway has moved for a preliminary injunction and to quash a subpoena served by the City Comptroller ; defendants have cross-moved to dismiss the complaint and to compel…