Legal Opinion
339 Central Park West, Inc. v. Graves
Appellate Division of the Supreme Court of the State of New York
Decided July 2, 1940PublishedCited by 9 opinions
1Opinion of the CourtBliss, J.
This proceeding is in the nature of certiorari to review assessments of State taxes made against petitioner under section 186-a of the Tax Law submitted to us upon an agreed statement of facts. The first question for our decision is whether petitioner is a utility subject to the tax imposed by this statute. If it is, then we must determine whether the statute violates the equal protection clauses of the State and Federal Constitutions.
Petitioner owns and operates an apartment building in the city of New York. It purchases electricity from the Consolidated Edison Company of New York, Inc., a…
2Cases cited2 opinions
- Merchants Refrigerating Co. v. TaylorNew York Court of Appeals · 1937
- Matter of 320 W. 37th St., Inc. v. McGoldrickNew York Court of Appeals · 1939
3Cited by9 opinions
- Rogers Peet Co. v. StateNew York Court of Claims · 1946
- In re Ten Eyck Co.District Court, N.D. New York · 1941
- In re Ten Eyck Co.Court of Appeals for the Second Circuit · 1942
- Lacidem Realty Corp. v. GravesAppellate Division of the Supreme Court of the State of New York · 1942
- Syracuse University v. MurphyAppellate Division of the Supreme Court of the State of New York · 1960
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