Manhattan & Queens Fuel Corp. v. County of Nassau
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
OPINION OF THE COURT
Gibbons, J.
In this action we are called upon to determine whether the tax on gross receipts from sales of petroleum imposed by Tax Law article 13-A may be passed along to the purchaser, where the purchaser is the State or one of its political subdivisions. In our view, this question must be answered in the affirmative.
The material facts of this case are not in dispute. In June of 1983 plaintiff, a domestic corporation engaged in the marketing and distribution of fuel oil and other petroleum products, submitted a bid to defendant Nassau County on a contract for the sale and…
2Cases cited11 opinions
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- Colgate v. HarveySupreme Court of the United States · 1935
- Trump-Equitable Fifth Avenue Co. v. GliedmanNew York Court of Appeals · 1982
- People Ex Rel. Watchtower Bible & Tract Society, Inc. v. HaringNew York Court of Appeals · 1960
- People Ex Rel. Mizpah Lodge No. 518 of the Independent Order of Odd Fellows v. BurkeNew York Court of Appeals · 1920
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3Cited by8 opinions
- Manhattan & Queens Fuel Corp. v. County of NassauNew York Court of Appeals · 1986
- Burnside Coal & Oil Co. v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 1987
- Manhattan & Queens Fuel Corp. v. Village of Rockville CentreNew York Court of Appeals · 1988
- Manhattan & Queens Fuel Corp. v. Village of Rockville CentreAppellate Division of the Supreme Court of the State of New York · 1987
- New York Telephone Co. v. County of NassauAppellate Division of the Supreme Court of the State of New York · 1986
3 more not listed; retrieve them via the Exa API.