Legal Opinion
Robert B. Blaikie & Co. v. City of New York
New York Supreme Court
Decided November 8, 1963PublishedCited by 1 opinion
1Opinion of the CourtGeorge Postel, J.
Motions numbered 44 and 107 are consolidated herewith. All parties move for summary judgment in their favor. The actions are for a declaratory judgment declaring that chapter 257 of the Laws of 1963, the enabling-act for the New York City Commercial Rent or Occupancy Tax, and Local Law No. 38 for 1963, the local law imposing the tax, are void, unconstitutional and ineffectual.
Chapter 257 of the Laws of 1963 enabled any city having a population of 1,000,000 or more to impose and collect taxes on rent or occupancy. Pursuant to this statute, the City of New York enacted Local Law No. 38 for the…
2Cases cited20 opinions
- Connolly v. Union Sewer Pipe Co.Supreme Court of the United States · 1902
- Metropolis Theatre Co. v. City of ChicagoSupreme Court of the United States · 1913
- Defiance Milk Products Co. v. Du MondNew York Court of Appeals · 1956
- Ohio Oil Co. v. ConwaySupreme Court of the United States · 1930
- South Buffalo Railway Co. v. AhernSupreme Court of the United States · 1953
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3Cited by1 opinion
- In re the General Assignment for the Benefit of Creditors of Am-Lon Knit Goods Finishing Corp.New York Supreme Court · 1980