Legal Opinion
O'Kane v. State of New York
New York Court of Appeals
Decided July 24, 1940No. Claim 24798PublishedCited by 24 opinions
1Opinion of the CourtFinch, J.
Appellants challenge the constitutionality of a tax statute. They have affixed the tax stamps as required and bring this action pursuant to section 280 of the Tax Law (Cons. Laws, ch. 60) to obtain a refund. The application. was made in the first instance to the Tax Commission, which denied the claim, and thereafter' to the Court of Claims. From a judgment of that court, dismissing the claim on the merits, appellants appeal directly to this court (Civ. Prac. Act, § 588, subd. 3), and have thus chosen to present for decision as the only question involved the validity under the Constitution of…
2Cases cited16 opinions
- Baldwin v. G. A. F. Seelig, Inc.Supreme Court of the United States · 1935
- Coe v. ErrolSupreme Court of the United States · 1886
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- Henneford v. Silas Mason Co.Supreme Court of the United States · 1937
- McGoldrick v. Berwind-White Coal Mining Co.Supreme Court of the United States · 1940
11 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Boston Stock Exchange v. State Tax CommissionSupreme Court of the United States · 1977
- In re Daniel C.Appellate Division of the Supreme Court of the State of New York · 1984
- Morrison-Kudson Co. v. State Board of EqualizationWyoming Supreme Court · 1943
- Standard Oil Co. v. JohnsonCalifornia Supreme Court · 1944
- MATTER OF GUARDIAN LIFE INS. CO. v. ChapmanNew York Court of Appeals · 1951
19 more not listed; retrieve them via the Exa API.