Legal Opinion
405 Co. v. State
New York Court of Claims
Decided March 14, 1983No. Claim No. 66960; Claim No. 67135; Claim No. 67340PublishedCited by 3 opinions
1Opinion of the Court
OPINION OF THE COURT
Harold E. Koreman, J.
These claims are brought to recover moneys paid to the State in satisfaction of taxes levied pursuant to former article 31-A of the State Tax Law, which was enacted by chapter 487 of the Laws of 1981. This statute was enacted to provide funds for the Metropolitan Transit Authority by assessing a tax upon capital gains resulting from the sale of commercial or industrial property in the City of New *306York. The tax was collected by the New York City Finance Director who deposited the receipts to the credit of the State Comptroller in a bank designated by…
2Cases cited11 opinions
- Parratt v. TaylorSupreme Court of the United States · 1981
- Mercury Machine Importing Corp. v. City of New YorkNew York Court of Appeals · 1957
- Schaffer v. EvansNew York Court of Appeals · 1982
- Thomas v. New York Temporary State Commission On Regulation of LobbyingAppellate Division of the Supreme Court of the State of New York · 1981
- Guaranty Trust Co. v. State of New YorkNew York Court of Appeals · 1949
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3Cited by3 opinions
- Rye Psychiatric Hospital Center, Inc. v. StateNew York Court of Claims · 1989
- Ouziel v. StateNew York Court of Claims · 1997
- Renaissance Associates I L.P. v. City Of Hammond, IndianaIndiana Court of Appeals · 2026