Legal Opinion
Igoe v. Pataki
New York Supreme Court
Decided June 28, 1999PublishedCited by 1 opinion
1Opinion of the Court
OPINION OF THE COURT
Barry A. Cozier, J.
BACKGROUND
Plaintiffs in action Nos. 1 through 3 are residents of States other than New York, and in action No. 4, plaintiff is the State of Connecticut. Plaintiffs seek to enjoin as unconstitutional the collection of the tax imposed on nonresidents of the State of New York (the State) under Tax Law § 1305 (b) (the Commuter Tax or Commuter Tax amendment), and Model Local Law § 1 (h) (General City Law § 25-m), as amended by chapter 5 of the Laws of 1999, which was enacted into law on May 27, 1999, and takes effect on July 1, 1999. The Commuter Tax…
2Cases cited31 opinions
- Winegrad v. New York University Medical CenterNew York Court of Appeals · 1985
- Harris v. McRaeSupreme Court of the United States · 1980
- Vance v. BradleySupreme Court of the United States · 1979
- Maryland v. LouisianaSupreme Court of the United States · 1981
- Regan v. Taxation With Representation of WashingtonSupreme Court of the United States · 1983
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3Cited by1 opinion
- City of New York v. StateAppellate Division of the Supreme Court of the State of New York · 1999