Legal Opinion
Matter of Fifth Ave. Bldg. Co. v. Joseph
New York Court of Appeals
Decided April 22, 1948PublishedCited by 15 opinions
1Opinion of the CourtFuld, J.
In this proceeding brought under article 78 of the Civil Practice Act, petitioner disputes the determination of the comptroller of the City of New York that it is liable for sales taxes on its purchases of coal from Consolidation Coal Company between December 10, 1934, and December 31, 1942. Petitioner contends (1) that the transactions were not subject to the New York City sales tax laws and (2) that, in any event, if they were, the city may not collect taxes on the sales up to June 30, 1940, for the reason that they have already been paid to the city by the vendor.
Petitioner, a New York…
2Cases cited9 opinions
- McLeod v. J. E. Dilworth Co.Supreme Court of the United States · 1944
- City of New York v. FeiringSupreme Court of the United States · 1941
- United States v. New YorkSupreme Court of the United States · 1942
- Matter of Atlas Television Co.New York Court of Appeals · 1936
- McGoldrick v. Felt & Tarrant Mfg. Co.Supreme Court of the United States · 1940
4 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- United States v. Oscar PorcelliCourt of Appeals for the Second Circuit · 1989
- W. T. Grant Co. v. JosephNew York Court of Appeals · 1957
- Bank of America v. State Board of EqualizationCalifornia Court of Appeal · 1962
- Ames Volkswagen, Ltd. v. State Tax CommissionNew York Court of Appeals · 1979
- Northwestern National Bank of Sioux Falls v. GillisSouth Dakota Supreme Court · 1967
10 more not listed; retrieve them via the Exa API.