Legal Opinion
Colonial Pipeline Co. v. State Board of Equalization & Assessment
New York Supreme Court
Decided March 25, 1975PublishedCited by 1 opinion
1Opinion of the CourtCarmine A. Ventiera, J.
In these consolidated tax proceedings to review the validity of imposition of special franchise tax assessments, respondent City of New York moves for summary judgment dismissing the consolidated petitions. Petitioner cross-moves for summary judgment to annul the special assessments.
Petitioner, a Delaware corporation licensed to do business in New York, had constructed a pipeline from Houston, Texas, to Linden, New Jersey, to convey petroleum. On August 4, 1964 *697petitioner filed an application with the city for permission to extend its pipeline into the Borough of Richmond at Gulfport and then…
2Cases cited11 opinions
- Memphis Natural Gas Co. v. StoneSupreme Court of the United States · 1948
- Madden v. Queens County Jockey Club, Inc.New York Court of Appeals · 1947
- People Ex Rel. Lehigh Valley Railway Co. v. State Tax CommissionNew York Court of Appeals · 1928
- People ex rel. Hudson & Manhattan Railraod v. State Board of Tax CommissionersNew York Court of Appeals · 1911
- Mid-Valley Pipeline Co. v. KingSupreme Court of the United States · 1969
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3Cited by1 opinion
- Colonial Pipeline Co. v. State Board of Equalization & AssessmentAppellate Division of the Supreme Court of the State of New York · 1976