Legal Opinion
Hoffman v. City of Syracuse
New York Court of Appeals
Decided March 8, 1957PublishedCited by 38 opinions
1Opinion of the CourtFund, J.
A retail liquor store operator and an association of liquor dealers seek a declaratory judgment that the City of Syracuse Sales Tax Law does not cover the sale of alcoholic beverages for off-premises consumption or, at least, if that be decided against them, that the sales tax on such beverages be computed on the retail price of the bottled liquor, less the federal and state excise taxes included in such price.
The court at Special Term decided that the city was justified, not only in imposing a sales tax on alcoholic beverages, but also in having the tax computed on the over-all sales price…
2Cases cited15 opinions
- Burnet v. Chicago Portrait Co.Supreme Court of the United States · 1932
- Rockland Light and Power Co. v. City of New YorkNew York Court of Appeals · 1942
- Lash's Products Co. v. United StatesSupreme Court of the United States · 1929
- Socony-Vacuum Oil Co. v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 1936
- Socony-Vacuum Oil Company, Inc. v. City of New YorkNew York Court of Appeals · 1936
10 more not listed; retrieve them via the Exa API.
3Cited by38 opinions
- Tilcon New York, Inc. v. Town of PoughkeepsieAppellate Division of the Supreme Court of the State of New York · 2011
- Minovici v. Belkin BVAppellate Division of the Supreme Court of the State of New York · 2013
- Iowa Movers & Warehousemen's Ass'n v. BriggsSupreme Court of Iowa · 1976
- Chartair, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1978
- Neuman v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 2020
33 more not listed; retrieve them via the Exa API.