Legal Opinion
Niagara Junction Railway Co. v. Creagh
Appellate Division of the Supreme Court of the State of New York
Decided July 13, 1956PublishedCited by 4 opinions
1Opinion of the CourtBastow, J.
Pursuant to the authority granted by chapter 278 of the Laws of 1947, as amended, the Niagara Falls City Council in 1951 enacted Local Law No. 1 imposing a retail sales tax and Local Law No. 2 imposing* an excise tax for the privilege of using within the city any article of tangible property purchased at retail. Both of these laws became effective on March 1, 1951. Pursuant to authority granted therein certain regulations were promulgated by the city comptroller.
This proceeding was. instituted to review a determination of the comptroller imposing upon the petitioner an excise tax in the sum…
2Cases cited9 opinions
- Henneford v. Silas Mason Co.Supreme Court of the United States · 1937
- Minnesota v. BlasiusSupreme Court of the United States · 1933
- Coverdale v. Arkansas-Louisiana Pipe Line Co.Supreme Court of the United States · 1938
- Interstate Oil Pipe Line Co. v. StoneSupreme Court of the United States · 1949
- Pacific Telephone & Telegraph Co. v. GallagherSupreme Court of the United States · 1939
4 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Moran Towing & Transportation Co. v. New York State Tax CommissionNew York Court of Appeals · 1988
- Southwestern Bell Telephone Company v. MorrisSupreme Court of Missouri · 1961
- Great Lakes Dredge & Dock Co. v. Department of Taxation & FinanceNew York Court of Appeals · 1976
- Datascope Corp. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1994