Legal Opinion
RKO-Keith-Orpheum Theatres, Inc. v. City of New York
Appellate Division of the Supreme Court of the State of New York
Decided January 31, 1955PublishedCited by 5 opinions
1Opinion of the CourtNolan, P. J.
Pursuant to an enabling act of the State Legislature (L. 1947, ch. 278, as amd.), the council of the City of New York enacted Local Law No. 37, for the year 1954. The law imposes a tax of 5% on charges for admission to places of amusement and provides for the payment of the tax by the patrons of such places. Plaintiffs, who are theatre owners or operators, are under the express duty to charge and collect the tax imposed from their patrons, and are personally liable to the city for taxes collected, or required to be collected by the law. They are also subject to certain penalties, civil and…
2Cases cited16 opinions
- Massachusetts v. MellonSupreme Court of the United States · 1923
- People Ex Rel. Alpha Portland Cement Co. v. KnappNew York Court of Appeals · 1920
- Lawrence Constr. Corp. v. State of New YorkNew York Court of Appeals · 1944
- Matter of MeyerNew York Court of Appeals · 1913
- Kane v. WalshNew York Court of Appeals · 1946
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3Cited by5 opinions
- Glen Cove Theatres, Inc. v. City of Glen CoveNew York Supreme Court · 1962
- Young v. GerosaAppellate Division of the Supreme Court of the State of New York · 1960
- People v. ReillyNew York Court of Special Session · 1959
- Grumman Aircraft Engineering Corp. v. Board of AssessorsNew York Supreme Court · 1955
- HNC Realty Co. v. Bay View Towers Apartments, Inc.New York Supreme Court · 1984