Legal Opinion
Shapiro v. City of New York
New York Supreme Court
Decided October 19, 1971PublishedCited by 6 opinions
1Opinion of the CourtJ. Courtney McGroarty, J.
Plaintiff, an attorney, by order to show cause containing a stay against the city from enforcing collection of the unincorporated business income tax against self-employed practitioners, seeks a declaration of unconstitutionality of Local Law No. 36 of the Local Laws of the City of New York passed by the City Council June 22,1971 and approved by the Mayor on June 30, 1971 (published in the City Record, July 2, 1971, p. 3111). Said local law, effective immediately and applicable to all taxable years beginning on or after January 1, 1971, repeals the exemption heretofore enjoyed by…
2Cases cited13 opinions
- Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- State Bd. of Tax Commr's of Ind. v. JacksonSupreme Court of the United States · 1931
- A. Magnano Co. v. HamiltonSupreme Court of the United States · 1934
- New York Ex Rel. Hatch v. ReardonSupreme Court of the United States · 1907
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3Cited by6 opinions
- Guggenheimer v. GinzburgNew York Court of Appeals · 1977
- Loira v. AnagnastopolousAppellate Division of the Supreme Court of the State of New York · 1994
- Kenning v. Department of Taxation & FinanceNew York Supreme Court · 1972
- Fliegler v. City of New YorkNew York Supreme Court · 1972
- Smith v. Anchorage AssociatesNew York Supreme Court · 1986
1 more not listed; retrieve them via the Exa API.