Legal Opinion
All American Bus Lines, Inc. v. City of New York
Appellate Division of the Supreme Court of the State of New York
Decided December 22, 1944PublishedCited by 13 opinions
1Opinion of the CourtCallahan, J.
This case differs from Booth v. City of New York (268 App. Div. 502), decided simultaneously herewith, in two respects.
First, the local tax sought to be imposed herein is one arising under a different taxing statute, i.e., the local utility tax. (Local Laws, 1939, No. 104 of City of New York.) . The City contends that plaintiff is a utility company, or vendor of utility service, subject to local tax, though conceding it is not subject *509to the supervision of the State Department of Public Service. Plaintiff, on the other hand, contends that hy its terms the local law is not applicable to it;…
2Cases cited4 opinions
- Richfield Oil Corp. v. City of SyracuseNew York Court of Appeals · 1942
- Booth v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 1944
- Olive Coat Company, Inc. v. City of New YorkNew York Court of Appeals · 1940
- Joseph Ullmann Brokerage Corp. v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 1941
3Cited by13 opinions
- Hickmann v. WujickDistrict Court, E.D. New York · 1971
- Hudson Transit Lines, Inc. v. BragaliniNew York Supreme Court · 1958
- Stampers Arrival of Buyers, Inc. v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 1945
- National Steel Corp. v. City of New YorkNew York Supreme Court · 1953
- Holmes Electric Protective Co. v. City of New YorkNew York Supreme Court · 1948
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