Legal Opinion
Brodsky v. Murphy
New York Court of Appeals
Decided December 11, 1969PublishedCited by 18 opinions
1Opinion of the CourtBreitel, J.
The issue on this appeal is whether a taxpayer entitled to a refund of taxes improperly paid and collected by the State under compulsion is also entitled to interest on the refund from the time of payment of the taxes, the particular statute authorizing refunds being silent concerning interest. The issue is raised in a proceeding under CPLR article 78 in the nature of mandamus, following the refusal of the State Tax Commission to direct the payment of interest on the refund of the mortgage taxes required in an earlier proceeding. The tax had been erroneously imposed on a supplemental…
2Cases cited8 opinions
- Dun & Bradstreet, Inc. v. City of New YorkNew York Court of Appeals · 1937
- Richfield Oil Corp. v. City of SyracuseNew York Court of Appeals · 1942
- In Re the Appraisal Under the Transfer Tax Act of the Trust Estate Held for the Life of O'BerryNew York Court of Appeals · 1904
- People ex rel. Metropolitan Trust Co. v. TravisAppellate Division of the Supreme Court of the State of New York · 1920
- Matter of Brophy v. Prudential Insurance Co. of AmericaNew York Court of Appeals · 1936
3 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Board of Education v. RettaliataNew York Court of Appeals · 1991
- Board of Education of the Cold Spring Harbor Central School District v. RettaliataAppellate Division of the Supreme Court of the State of New York · 1990
- City of New York v. ProcaccinoAppellate Division of the Supreme Court of the State of New York · 1975
- Pittsburgh & Midway Coal Mining Co. v. Arizona Department of RevenueCourt of Appeals of Arizona · 1988
- Hotel Waldorf-Astoria Corp. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1982
13 more not listed; retrieve them via the Exa API.