Legal Opinion

Moran Towing Corp. v. Urbach

Appellate Division of the Supreme Court of the State of New York

Decided November 6, 2003PublishedCited by 1 opinion

1Opinion of the CourtPeters, J.

Appeals (1) (upon remittal from the Court of Appeals) from a judgment of the Supreme Court (Canfield, J), entered October 13, 1999 in Albany County, which, inter alia, in a combined proceeding pursuant to CPLR article 78 and action for a declaratory judgment, declared Tax Law §§ 301 and 301-a to be facially constitutional, and (2) from a judgment of said court, entered June 19, 2002 in Albany County, which, inter alia, granted respondent’s motion for partial summary judgment.

The relevant facts underlying this proceeding have been presented in our prior opinion and in the recent decision of…

2Cases cited17 opinions

  1. Harper v. Virginia Department of TaxationSupreme Court of the United States · 1993
  2. McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
  3. Welch v. HenrySupreme Court of the United States · 1938
  4. United States v. CarltonSupreme Court of the United States · 1994
  5. Tully v. Griffin, Inc.Supreme Court of the United States · 1976

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3Cited by1 opinion

  1. River Garden Retirement Home v. Franchise Tax BoardCalifornia Court of Appeal · 2010

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