Legal Opinion
United States Steel Corp. v. Gerosa
New York Court of Appeals
Decided March 31, 1960PublishedCited by 19 opinions
1Opinion of the CourtDye, J.
On this appeal from an order unanimously confirming a partial final determination by which respondent imposed upon United States Steel Corporation an assessment for a business tax deficiency for the years 1948, 1949 and 1950, in the principal amount of $176,767.28 plus penalties and interest totaling $144,388.62, the narrow question for decision is whether the prevailing ‘ ‘ financial business ” rate was the proper rate to use.
United States Steel is a New Jersey Corporation licensed to do business in New York and having its principal office at 71 Broadway, Ngav York City. During the tax years…
2Cases cited11 opinions
- Helvering v. R. J. Reynolds Tobacco Co.Supreme Court of the United States · 1939
- McFeely v. CommissionerSupreme Court of the United States · 1935
- People Ex Rel. Farrington v. . MenschingNew York Court of Appeals · 1907
- Genet v. . City of BrooklynNew York Court of Appeals · 1885
- County Securities, Inc. v. SeacordNew York Court of Appeals · 1938
6 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Simpson Inv. Co. v. State, Dept. of RevenueWashington Supreme Court · 2000
- New York State Department of Taxation & Finance v. New York State Department of LawNew York Court of Appeals · 1978
- Greater Poughkeepsie Library District v. Town of PoughkeepsieNew York Court of Appeals · 1993
- Andrew Catapano Co. v. New York City Finance AdministrationNew York Court of Appeals · 1976
- Castle Oil Corp. v. City of New YorkNew York Court of Appeals · 1996
14 more not listed; retrieve them via the Exa API.