Legal Opinion
Matter of City of New York
New York Court of Appeals
Decided March 28, 1963PublishedCited by 7 opinions
1Opinion of the Court
Order affirmed, with costs, upon the ground that the claim of the city to sales taxes and general business taxes was not a setoff at the crucial date for the reasons stated in the opinion at the Appellate Division. Question certified answered in the affirmative. No opinion.
Concur: Judges Dye, Van Voorhis, Burke and Foster. Chief Judge Desmond and Judges Fuld and Scileppi dissent in the following memorandum. By express provision of the New York City Sales Tax Law (Administrative Code of City of New York, § N41-6.0), all sales taxes for the period for which a return is required to be filed “…
2Cited by7 opinions
- Howard v. United StatesTennessee Supreme Court · 1978
- In the Matter of Thriftway Auto Rental Corp., Bankrupt. United States of America v. Robert P. Herzog, TrusteeCourt of Appeals for the Second Circuit · 1972
- United States v. Sterling National Bank & Trust Co. of New YorkDistrict Court, S.D. New York · 1973
- United States v. Mr. Hamburg Bronx CorporationDistrict Court, S.D. New York · 1964
- Northville Industries Corp. v. StateAppellate Division of the Supreme Court of the State of New York · 2005
2 more not listed; retrieve them via the Exa API.