Legal Opinion
Port Jefferson Health Care Facility v. Wing
New York Court of Appeals
Decided December 16, 1999PublishedCited by 48 opinions
1Opinion of the Court
OPINION OF THE COURT
Levine, J.
Plaintiffs are 21 for-profit residential health care facilities (RHCFs) located in various parts of the State. They have brought this suit challenging the constitutional validity of assessments of 1.2% and 3.8% on RHCF gross receipts under a statutory scheme whereby those taxes on receipts for the care of Medicaid patients are reimbursed as a recoverable expense of care.
The State first assessed a tax on the gross receipts of RHCFs for the period January 1, 1991 to March 31, 1992, at the rate of .6% with no reimbursement (L 1990, ch 938, § 28). The statute…
2Cases cited10 opinions
- San Antonio Independent School District v. RodriguezSupreme Court of the United States · 1973
- Federal Communications Commission v. Beach Communications, Inc.Supreme Court of the United States · 1993
- Heller v. Doe Ex Rel. DoeSupreme Court of the United States · 1993
- Nordlinger v. HahnSupreme Court of the United States · 1992
- Lehnhausen v. Lake Shore Auto Parts Co.Supreme Court of the United States · 1973
5 more not listed; retrieve them via the Exa API.
3Cited by48 opinions
- People v. KnoxNew York Court of Appeals · 2009
- Walton v. New York State Department of Correctional ServicesNew York Court of Appeals · 2009
- Affronti v. CrossonNew York Court of Appeals · 2001
- Dalton v. PatakiNew York Court of Appeals · 2005
- Welch Foods, Inc. v. WilsonAppellate Division of the Supreme Court of the State of New York · 2000
43 more not listed; retrieve them via the Exa API.