Legal Opinion
Sloane Estates, Inc. v. City of New York
New York Supreme Court
Decided January 2, 1941PublishedCited by 6 opinions
1Opinion of the CourtKoch, J.
The plaintiff, owner of a building in New York city, sues to recover taxes paid to the city of New York upon electric current purchased at wholesale rates from the Consolidated Edison Company and submetered to plaintiff’s tenants. The Court of Appeals has held that the local laws pursuant to which the comptroller purported to collect the taxes in question did not apply to a company such as the plaintiff which, as an incident of its real estate business, supplied to its tenants electricity purchased by it at wholesale. (Matter of 320 West 37th Street, Inc., v. McGoldrick, 281 N. Y. 132.)…
2Cases cited7 opinions
- Dun & Bradstreet, Inc. v. City of New YorkNew York Court of Appeals · 1937
- Socony-Vacuum Oil Co. v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 1936
- New York Rapid Transit Corp. v. City of New YorkNew York Court of Appeals · 1937
- Socony-Vacuum Oil Company, Inc. v. City of New YorkNew York Court of Appeals · 1936
- Matter of 320 W. 37th St., Inc. v. McGoldrickNew York Court of Appeals · 1939
2 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Mercury Machine Importing Corp. v. City of New YorkNew York Court of Appeals · 1957
- Five Boro Electrical Contractors Ass'n v. City of New YorkNew York Court of Appeals · 1962
- Title Guarantee & Trust Co. v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 1942
- Guaranty Trust Co. v. StateNew York Court of Claims · 1946
- Berkshire Knitting Mills v. City of New YorkNew York Supreme Court · 1955
1 more not listed; retrieve them via the Exa API.