Legal Opinion
Scallop Corp. v. Tully
District Court, N.D. New York
Decided September 3, 1982No. 81-CV-744PublishedCited by 4 opinions
1Opinion of the Court
MEMORANDUM-DECISION AND ORDER
McCURN, District Judge.
In June 1980, New York State enacted a two percent tax on the gross receipts of oil companies attributable to revenues derived from their in-state activities. New York Tax Law § 182 (McKinney Supp. 1981). In an effort to insure that the tax would be borne by the oil companies rather than by consumers, the New York Legislature included a so-called “anti-passthrough” provision which prohibited the oil companies from including the cost of the new tax in the sales price of products sold in New York State. Id., § 182(ll)(a). The Act further…
2Cases cited24 opinions
- Cort v. AshSupreme Court of the United States · 1975
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Fair Assessment in Real Estate Assn., Inc. v. McNarySupreme Court of the United States · 1981
- Great Lakes Dredge & Dock Co. v. HuffmanSupreme Court of the United States · 1943
- Rosewell v. LaSalle National BankSupreme Court of the United States · 1981
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3Cited by4 opinions
- Scallop Corp. v. TullyCourt of Appeals for the Second Circuit · 1983
- Atlantic Richfield Co. v. AlaskaTemporary Emergency Court of Appeals · 1991
- Scallop Corporation v. TullyCourt of Appeals for the Second Circuit · 1983
- UNITED FOOD AND COMMER. WORKERS UNIONS AND FOOD EMPLOYEES BENEFIT FUND v. DeBuonoDistrict Court, N.D. New York · 2000