Legal Opinion
Mobil Oil Corp. v. Tully
Court of Appeals for the Second Circuit
Decided January 28, 1981No. 482, Docket 80-7785PublishedCited by 28 opinions
1Opinion of the Court
MULLIGAN, Circuit Judge:
On June 18, 1980, New York Governor Hugh Carey signed into law two bills, Senate Bills 10188 and 10261, which created a new Section 182 of the New York Tax Law and established a 2% tax on the “gross receipts” of oil companies doing business in New York. 1980 N.Y. Laws, ch. 271, 272 (N.Y.Act); N.Y.Tax Law § 182 (McKinney Supp.1980). The express purpose of the tax is to raise additional revenue to aid the State’s ailing public transportation system. N.Y. Act, ch. 272 § 1. Indeed, it has been estimated by the New York State Division of the Budget that the new tax would…
2Cases cited14 opinions
- Swift & Co. v. WickhamSupreme Court of the United States · 1965
- American Federation of Labor v. WatsonSupreme Court of the United States · 1946
- First Agricultural National Bank of Berkshire County v. State Tax CommissionSupreme Court of the United States · 1968
- Mountain Fuel Supply Company, a Utah Corporation, and Cross-Appellant v. Reland Johnson, and Johnson Oil Company, Inc., and Cross-AppelleeCourt of Appeals for the Tenth Circuit · 1978
- Coastal States Marketing, Inc. v. New England Petroleum CorporationCourt of Appeals for the Second Circuit · 1979
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3Cited by28 opinions
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- The Miami Herald Publishing Co., Cross v. City of Hallandale, Cross-AppelleesCourt of Appeals for the Eleventh Circuit · 1984
- Atlantic Richfield Company v. United States Department of EnergyCourt of Appeals for the D.C. Circuit · 1985
- Luessenhop v. Clinton CountyCourt of Appeals for the Second Circuit · 2006
- United Parcel Service, Inc. v. Flores-GalarzaCourt of Appeals for the First Circuit · 2003
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