Castle Oil Corp. v. City of New York

Order and judgment (one paper), Supreme Court, New York County (Walter Tolub, J.), entered on or about February 22, 1994, which, upon the parties’ respective motions for summary judgment, declared Local Laws, 1986, No. 3 of the City of New York (amending Administrative Code of City of NY § R46-2.0 [8] [b] [3] [now *61§ 11-602 (8) (b) (3)]) unconstitutional, as of June 1, 1990, insofar as it prohibits deduction of petroleum taxes imposed pursuant to article 13-A of the Tax Law in determining New York City general corporation tax liability, unanimously affirmed, without costs.

In 1983, the State…