Brooklyn Union Gas Co. v. McGoldrick
Appellate Division of the Supreme Court of the State of New York
1Opinion of the CourtCallahan, J.
Petitioner, a corporation operating public utilities in the boroughs of Brooklyn and Queens, city of New York, is.seeking to review a determination of the city taxing authorities imposing a local tax on its gross income.
In assessing such tax on petitioner the city has included in gross taxable income receipts from sales of certain by-products of petitioner’s plant, and from scrap and appliances produced by it, all of which were sold for resale. There is no dispute with respect to the amount of said sales, nor as to the fact that they represent sales of goods for resale.
*189The tax period involved…
2Cases cited7 opinions
- Hoey v. . GilroyNew York Court of Appeals · 1891
- People Ex Rel. Mutual Trust Co. v. . MillerNew York Court of Appeals · 1903
- Matter of Good Humor Corporation v. McGoldrickNew York Court of Appeals · 1943
- In re the Final Judicial Settlement of the Account of HolzworthAppellate Division of the Supreme Court of the State of New York · 1915
- Matter of Hines v. La GuardiaNew York Court of Appeals · 1944
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3Cited by15 opinions
- American Locker Co. v. City of New YorkNew York Court of Appeals · 1955
- Daniel-Morris Co. v. Glens Falls Indemnity Co.New York Court of Appeals · 1955
- Castle Oil Corp. v. City of New YorkNew York Court of Appeals · 1996
- Briar Hill Lanes, Inc. v. Town of Ossining Zoning Board of AppealsAppellate Division of the Supreme Court of the State of New York · 1988
- Carey Transportation, Inc. v. PerrottaAppellate Division of the Supreme Court of the State of New York · 1970
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