Legal Opinion
Public Service Coordinated Transport v. State Tax Commission
New York Court of Appeals
Decided July 8, 1959PublishedCited by 1 opinion
1Opinion of the CourtFulo, J.
This case concerns the tax liability of Public Service Interstate Transportation Company, an interstate omnibus carrier, under section 186-a of the Tax Law, as amended by chapter 601 of the Laws of 1951, for the period from July 1 through November 30, 1951. The company, to whose rights and obligations the petitioner has succeeded through merger, *180was a New Jersey corporation engaged in the transportation of passengers by omnibus and had no routes in this State except as part of an interstate carriage.
Following the Tax Commission’s demand for taxes and penalties assertedly due under section…
2Cases cited12 opinions
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- Spector Motor Service, Inc. v. O'ConnorSupreme Court of the United States · 1951
- Maine v. Grand Trunk Railway Co.Supreme Court of the United States · 1891
- Central Greyhound Lines, Inc. v. MealeySupreme Court of the United States · 1948
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3Cited by1 opinion
- Ceracche Television Corp. v. KellyAppellate Division of the Supreme Court of the State of New York · 1975