Legal Opinion
Charles T. Sitrin Health Care Center, Inc. v. State
New York Supreme Court
Decided April 24, 2003PublishedCited by 1 opinion
1Opinion of the Court
OPINION OF THE COURT
Robert F. Julian, J.
Relief Requested: Motion by plaintiffs for summary judg*825ment granting them the relief demanded in the complaint, to wit, relief from a gross receipts assessment. Cross motion by defendant for summary judgment dismissing the complaint.
Question Presented: Does Public Health Law § 2807-d (2) (b) (vi) repeal a tax exemption enjoyed by charitable corporations thus violating article XVI, § 1 of the New York State Constitution?
Holding: Public Health Law § 2807-d (2) (b) (vi) does not repeal a statutorily enacted tax exemption and therefore does not violate…
2Cases cited8 opinions
- People Ex Rel. Alpha Portland Cement Co. v. KnappNew York Court of Appeals · 1920
- Cook v. City of BinghamtonNew York Court of Appeals · 1979
- Alliance of American Insurers v. ChuNew York Court of Appeals · 1991
- Jewish Home & Infirmary of Rochester, New York, Inc. v. Commissioner of New York State Department of HealthNew York Court of Appeals · 1994
- Pacer, Inc. v. Planning BoardAppellate Division of the Supreme Court of the State of New York · 1995
3 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- People v. BarrowNew York Supreme Court · 2005