United Piece Dye Works v. Joseph
Appellate Division of the Supreme Court of the State of New York
1Opinion of the CourtBreitel, J.
Since the principles discussed in Matter of United Air Lines v. Joseph (282 App. Div. 48) decided simultaneously herewith, are also involved in this case, the discussion will not be repeated. It will be assumed however that the previous discussion is considered the ground for what follows here.
This case involves the imposition of the New York City gross receipts tax (Administrative Code, ch. 41, tit. RR; ch. 46, tit. B) on an apportioned basis on the revenues of United Piece Dye Works. Dye Works resists the payment on the ground that its revenues are derived exclusively from interstate…
2Cases cited8 opinions
- Spector Motor Service, Inc. v. O'ConnorSupreme Court of the United States · 1951
- Hans Rees' Sons, Inc. v. North Carolina Ex Rel. MaxwellSupreme Court of the United States · 1931
- McLeod v. J. E. Dilworth Co.Supreme Court of the United States · 1944
- Norton Co. v. Department of Revenue of Ill.Supreme Court of the United States · 1951
- Puget Sound Stevedoring Co. v. State Tax CommissionSupreme Court of the United States · 1937
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3Cited by17 opinions
- First National City Bank v. City of New York Finance AdministrationNew York Court of Appeals · 1975
- Mercury Machine Importing Corp. v. City of New YorkNew York Court of Appeals · 1957
- United Air Lines, Inc. v. JosephAppellate Division of the Supreme Court of the State of New York · 1953
- Berkshire Fine Spinning Associates, Inc. v. City of New YorkNew York Court of Appeals · 1959
- Berkshire Fine Spinning Associates, Inc. v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 1958
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