Legal Opinion
Andrew Catapano Co. v. New York City Finance Administration
New York Court of Appeals
Decided December 28, 1976PublishedCited by 15 opinions
1Opinion of the Court
Memorandum. The judgment of the Appellate Division should be affirmed.
The New York City Unincorporated Business Income Tax Law (Administrative Code of City of New York, ch 46, tit S) is not unconstitutional as violative of equal protection principles. It is well settled that "in taxation, even more than in other fields, legislatures possess the greatest freedom in classification” (Madden v Kentucky, 309 US 83, 88; Shapiro v City of New York, 32 NY2d 96) and that the burden is on the one asserting the statute’s constitutional infirmity to demonstrate the absence of any "conceivable state of…
2Cases cited7 opinions
- Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
- Lehnhausen v. Lake Shore Auto Parts Co.Supreme Court of the United States · 1973
- Madden v. Kentucky Ex Rel. CommissionerSupreme Court of the United States · 1940
- Lawrence v. State Tax Comm'n of Miss.Supreme Court of the United States · 1932
- Shapiro v. City of New YorkNew York Court of Appeals · 1973
2 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Maresca v. CuomoNew York Court of Appeals · 1984
- Council for Owner Occupied Housing, Inc. v. KochNew York Supreme Court · 1983
- In re BurrowsNew York Court of Appeals · 1984
- Mertz v. State tax CommissionAppellate Division of the Supreme Court of the State of New York · 1982
- Archer v. Town of North GreenbushAppellate Division of the Supreme Court of the State of New York · 1981
10 more not listed; retrieve them via the Exa API.