Legal Opinion
Roosevelt Raceway, Inc. v. County of Nassau
New York Court of Appeals
Decided June 9, 1966PublishedCited by 19 opinions
1Opinion of the Court
Chief Judge Desmond.
This article 78 CPLE proceeding was brought against Nassau County and its County Comptroller to challenge the validity under the Federal and State Constitutions of chapter 837 of the Laws of 1956, and Nassau County Local *36Law No. 1 of 1956 pursuant to which the county by authorization of the State statute imposed a 30% tax on admissions to the harness horse races held at petitioner’s racetrack in Nassau County (which tax petitioner paid from 1956 until 1964). By earlier laws passed in 1952 (chs. 148, 236) and in 1954 (chs. 285, 287) the State gave its permission to all…
2Cases cited17 opinions
- McGowan v. MarylandSupreme Court of the United States · 1961
- 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
- Heisler v. Thomas Colliery Co.Supreme Court of the United States · 1922
12 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Slewett & Farber v. Board of Assessors of County of NassauAppellate Division of the Supreme Court of the State of New York · 1981
- Carey Transportation, Inc. v. Triborough Bridge & Tunnel AuthorityNew York Court of Appeals · 1976
- State v. Strong Oil Co.New York Supreme Court · 1980
- Dalton v. PatakiAppellate Division of the Supreme Court of the State of New York · 2004
- Mobil Oil Corp. v. Town of HuntingtonNew York Supreme Court · 1975
14 more not listed; retrieve them via the Exa API.