Legal Opinion
O'Gara v. Joseph
New York Supreme Court
Decided July 9, 1952PublishedCited by 3 opinions
1Opinion of the CourtBrown, J.
This is a motion to enjoin the defendants during the pendency of this action from enforcing the tax on retail licensees of the State Liquor Authority imposed by Local Law No. 58 for 1952 (Administrative Code of City of New York, ch. 46, tit. F). The action is for a declaratory judgment and permanent injunction and asks that this city tax law be declared unconstitutional and void.
The law is challenged upon the grounds (1) 'that it denies equal protection of the laws since the tax is levied on retail licensees of alcoholic beverages but not upon others who 'obtain licenses, and permits pursuant…
2Cases cited21 opinions
- Magoun v. Illinois Trust & Savings BankSupreme Court of the United States · 1898
- New York Ex Rel. Hatch v. ReardonSupreme Court of the United States · 1907
- Heisler v. Thomas Colliery Co.Supreme Court of the United States · 1922
- Brown-Forman Co. v. KentuckySupreme Court of the United States · 1910
- Fernandez v. WienerSupreme Court of the United States · 1946
16 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Robert B. Blaikie & Co. v. City of New YorkNew York Supreme Court · 1963
- Tonkelson v. City of New YorkNew York Supreme Court · 1952
- Matosin v. City of New YorkNew York Supreme Court · 1952