Legal Opinion
Empire City Subway Co. v. City of New York
New York Supreme Court
Decided June 4, 1938PublishedCited by 2 opinions
1Opinion of the CourtBlack, J.
This is an action by plaintiff for a declaratory judgment holding that its subway conduits are not subject to taxation under the city sales tax (Local Law No. 20, published as No. 21, p. 143, amd. by Local Law No. 24, published as No. 25, of 1934, p. 164), and that its conduits are not subject to the city excise tax provided for under the utility excise tax laws (Local Law No. 19 *776of 1933, p. 127; Local Law No. 10, 1934, p. 115; Local Law No. 21, published as No. 22, of 1934, p. 151). A preliminary injunction against the collection of these taxes was granted in this action by Mr. Justice…
2Cases cited5 opinions
- Dun & Bradstreet, Inc. v. City of New YorkNew York Court of Appeals · 1937
- People Ex Rel. N.Y., Etc., R.R. Co. v. . WillcoxNew York Court of Appeals · 1911
- City of New York v. PrendergastAppellate Division of the Supreme Court of the State of New York · 1922
- German Masonic Temple Ass'n v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 1938
- Sterling Bag Co. v. City of New YorkNew York Supreme Court · 1938
3Cited by2 opinions
- Proctor & Gamble Defense Corp. v. BeanCourt of Appeals for the Fifth Circuit · 1945
- Holmes Electric Protective Co. v. City of New YorkNew York Supreme Court · 1951