Legal Opinion
Corporate Properties, Inc. v. City of New York
New York Supreme Court
Decided August 28, 1940PublishedCited by 2 opinions
1Opinion of the CourtWalter, J.
By Local Law No. 20 (published as No. 21) of the New York City Local Laws of 1934 a utility tax was imposed upon the gross income of any person who shall engage in the business of furnishing or selling electric service whether or not such person is subject to supervision by the department of public service. Under that and similar laws enacted in subsequent years (Local Laws of New York City, No. 2 of 1935; No. 30 of 1936; No. 23 of 1937, No. 22 of 1938; No. 104 of 1939) plaintiff and its assignor each *307month from February, 1935, to August, 1939, filed with the comptroller, on forms supplied by…
2Cases cited3 opinions
- Adrico Realty Corp. v. City of New YorkNew York Court of Appeals · 1928
- People Ex Rel. American Exchange National Bank v. PurdyNew York Court of Appeals · 1909
- Matter of 320 W. 37th St., Inc. v. McGoldrickNew York Court of Appeals · 1939
3Cited by2 opinions
- Sloane Estates, Inc. v. City of New YorkNew York Supreme Court · 1941
- Corporate Properties, Inc. v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 1941