Shell Oil Co. v. New York State Tax Commission

OPINION OF THE COURT

Lawrence E. Kahn, J.

Defendant has moved, and plaintiff has cross-moved, for reargument and renewal of a prior decision of this court, dated July 15, 1981 (110 Misc 2d 71). In said decision, *461plaintiff’s motion for summary judgment upon its first, second and third causes of action was denied and defendants’ motion for summary judgment was granted to the extent that it sought a declaration that the tax imposed pursuant to chapter 271 of the Laws of 1980 was constitutional and validly enforceable from January 1, 1980 through November 10, 1980. Defendants’ motion is based upon…