Legal Opinion

Saltser & Weinsier, Inc. v. McGoldrick

New York Court of Appeals

Decided July 23, 1946PublishedCited by 41 opinions

1Opinion of the CourtLewis, J.

Was the Comptroller of the City of New York empowered in December, 1943, to revoke determinations of deficiencies in the payment of local sales taxes made against the plaintiff taxpayer for three prior tax periods ending respectively on December 31st of 1935,1936 and 1937, and thereupon to redetermine sales tax deficiencies for those prior tax periods at sums in excess of amounts fixed by the determinations thus revoked?

That question emerges as the decisive issue in this action in equity which arose in the following circumstances: The plaintiff corporation was engaged in the sale of plumbing…

2Cases cited17 opinions

  1. Tauza v. . Susquehanna Coal Co.New York Court of Appeals · 1917
  2. United States v. Jin Fuey MoySupreme Court of the United States · 1916
  3. Dun & Bradstreet, Inc. v. City of New YorkNew York Court of Appeals · 1937
  4. Jacobus v. . ColgateNew York Court of Appeals · 1916
  5. Lawrence Constr. Corp. v. State of New YorkNew York Court of Appeals · 1944

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

3Cited by41 opinions

  1. Hodes v. AxelrodNew York Court of Appeals · 1987
  2. Parsons v. State Tax CommissionNew York Court of Appeals · 1974
  3. Reichenbach v. Windward at SouthamptonNew York Supreme Court · 1975
  4. Lap v. AxelrodAppellate Division of the Supreme Court of the State of New York · 1983
  5. New York Post Corp. v. KelleyNew York Court of Appeals · 1947

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

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