Legal Opinion
Central Greyhound Lines, Inc. v. Healey
New York Court of Appeals
Decided July 23, 1946PublishedCited by 7 opinions
1Opinion of the CourtConway, J.
There is presented for construction a part of section 186-a of the Tax Law. That section imposes an emergency tax of 2% upon the gross income of every utility doing business in this State which is subject to the supervision of the State Department of Public Service and which has an annual gross income in excess of $500. The petitioner is a corporation engaged in business as a common carrier by omnibus and subject to the supervision of the Public Service Commission. It operates omnibuses both within and without the State. Subdivision 2, clause (a) provides that the word “ utility ” includes…
2Cases cited6 opinions
- United States Express Co. v. MinnesotaSupreme Court of the United States · 1912
- Hanley v. Kansas City Southern Railway Co.Supreme Court of the United States · 1903
- Lehigh Valley Railroad v. PennsylvaniaSupreme Court of the United States · 1892
- Matter of Lacidem Realty Corp. v. GravesNew York Court of Appeals · 1942
- State v. United States Express Co.Supreme Court of Minnesota · 1911
1 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Central Greyhound Lines, Inc. v. MealeySupreme Court of the United States · 1948
- Public Service Coordinated Transport v. State Tax CommissionNew York Court of Appeals · 1959
- 239, 243 & 247 Corp. v. GabelAppellate Division of the Supreme Court of the State of New York · 1966
- Central Greyhound Lines, Inc. of New York v. MealeyNew York Court of Appeals · 1948
- Central Greyhound Lines, Inc. v. MealeySupreme Court of the United States · 1948
2 more not listed; retrieve them via the Exa API.