Legal Opinion
Bathrick Enterprises, Inc. v. Murphy
New York Supreme Court
Decided April 15, 1966PublishedCited by 5 opinions
1Opinion of the Court
Ellis J. Staley, Jr., J.
This is a motion for an order dismissing the complaint herein on the ground that it fails to state a cause of action and that the court has not jurisdiction of the cause of action pursuant to CPLR 3211,
This action is brought for a declaratory judgment declaring that the receipts of coin-operated amusement devices such as automatic phonographs, bowling games, and pool tables are not subject to the tax imposed by article 28 of the Tax Law which is known as the State sales tax.
The plaintiff, a domestic corporation, is the owner and operator of approximately 150 of such…
2Cases cited6 opinions
- Dun & Bradstreet, Inc. v. City of New YorkNew York Court of Appeals · 1937
- Booth v. City of New YorkNew York Court of Appeals · 1946
- Booth v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 1944
- Fierro v. WilliamsportSupreme Court of Pennsylvania · 1956
- Brown v. New York State Tax CommissionNew York Supreme Court · 1950
1 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Bathrick Enterprises, Inc. v. MurphyAppellate Division of the Supreme Court of the State of New York · 1967
- Mariner's Landing, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 1989
- Seventeen Thirty Corp. v. Director, New Jersey Division of TaxationNew Jersey Tax Court · 1999
- Hospital Television Systems, Inc. v. New York State Tax CommissionNew York Supreme Court · 1970
- Outdoor Amusement Business Ass'n v. State Tax CommissionNew York Supreme Court · 1979