Legal Opinion
Moran Towing Corp. v. Urbach
Appellate Division of the Supreme Court of the State of New York
Decided June 7, 2001PublishedCited by 3 opinions
1Opinion of the Court
OPINION OF THE COURT
Peters, J.
The issue on appeal is whether a portion of New York’s Petroleum Business Tax (hereinafter PBT) violates the Commerce Clause because the statute is an unauthorized exercise of the State’s power over an instrumentality of interstate commerce in that it legislates that vessels1 which merely enter New York waters, propelled by petroleum in their fuel tanks, are deemed to be a “petroleum business” within the State sufficient to establish the requisite nexus for the purpose of taxation even though the fuel consumed during such interstate voyage never comes to rest in…
2Cases cited13 opinions
- United States v. SalernoSupreme Court of the United States · 1987
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- Gloucester Ferry Co. v. PennsylvaniaSupreme Court of the United States · 1885
- Helson & Randolph v. KentuckySupreme Court of the United States · 1929
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3Cited by3 opinions
- Moran Towing Corp. v. UrbachNew York Court of Appeals · 2003
- Morrissey v. ApostolAppellate Division of the Supreme Court of the State of New York · 2010
- Moran Towing Corp. v. UrbachAppellate Division of the Supreme Court of the State of New York · 2003