Legal Opinion
Berkshire Fine Spinning Associates, Inc. v. City of New York
Appellate Division of the Supreme Court of the State of New York
Decided July 3, 1958PublishedCited by 3 opinions
1Opinion of the CourtM. M. Frank, J.
In this action for a declaratory judgment the defendant, the City of New York, appeals from an order which denied its motion for summary judgment and from the summary judgment entered in favor of the plaintiff. Special Term decided that the New York City General Business and Financial Tax Law * was unconstitutional insofar as it applied to the plaintiff’s activities in New York City, and that the tax levied against it was invalid. The plaintiff was awarded a refund of the tax assessments for the years 1947, 1948 and 1951, which had been paid under protest. The judgment necessarily imported…
2Cases cited16 opinions
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- 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
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3Cited by3 opinions
- North American Car Corp. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1983
- Corr v. City of New YorkNew York Supreme Court · 1978
- Youlu Zheng v. IcahnNew York Supreme Court · 2016