Legal Opinion

Metropolitan Package Store Ass'n v. Koch

Appellate Division of the Supreme Court of the State of New York

Decided November 4, 1982PublishedCited by 15 opinions

1Opinion of the Court

OPINION OF THE COURT

Weiss, J.

Plaintiffs and plaintiffs-intervenors are either retailers, wholesalers, or a trade association of liquor retailers, who seek a judgment declaring that the provisions of Local Law No. 30 of 1980 of the City of New York are unconstitutional and void, and enjoining defendants from administering and collecting excise taxes pursuant thereto or from imposing sanctions or penalties for noncompliance. Said local law was enacted by defendant City of New York pursuant to enabling legislation enacted by the Legislature as section 445 of the Tax Law in 1971 (L 1971, ch 406,…

2Cases cited39 opinions

  1. Connally v. General Construction Co.Supreme Court of the United States · 1926
  2. Parker v. BrownSupreme Court of the United States · 1943
  3. Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
  4. National League of Cities v. UserySupreme Court of the United States · 1976
  5. Exxon Corp. v. Governor of MarylandSupreme Court of the United States · 1978

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3Cited by15 opinions

  1. Holloway v. Cha Cha Laundry, Inc.Appellate Division of the Supreme Court of the State of New York · 1983
  2. New York State Thruway Authority v. KTA-Tator Engineering Services, P.C.Appellate Division of the Supreme Court of the State of New York · 2010
  3. Town of Islip v. CuomoAppellate Division of the Supreme Court of the State of New York · 1989
  4. Brian L. v. Administration for Children's ServicesAppellate Division of the Supreme Court of the State of New York · 2008
  5. Sysco Corp. v. Town of HempsteadAppellate Division of the Supreme Court of the State of New York · 1987

10 more not listed; retrieve them via the Exa API.

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