Legal Opinion
Roosevelt Raceway, Inc. v. Bedell
New York Supreme Court
Decided February 1, 1960PublishedCited by 3 opinions
1Opinion of the CourtBernard S. Meyer, J.
This article 78 (Civ. Prac. Act) proceeding, brought pursuant to section 4 of chapter 148 of the Laws of 1952 and section A-2.4 of the Nassau County Administrative Code (L. 1939, chs. 272,704, as amd. by Local Laws, 1952, No. 1 of County of Nassau) brings up for review the County Comptroller’s determination of a deficiency in the admissions tax due by Roosevelt Raceway for the year 1959. The county raises the preliminary question whether the raceway is a ‘{ person aggrieved ’ ’ since the tax is imposed in the first instance on the patron, but section 2 of chapter 148 of the Laws of 1952 and…
2Cases cited15 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- In Re the Estate of WeidenNew York Court of Appeals · 1933
- American Locker Co. v. City of New YorkNew York Court of Appeals · 1955
- Matter of Good Humor Corporation v. McGoldrickNew York Court of Appeals · 1943
- Matter of Hines v. La GuardiaNew York Court of Appeals · 1944
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3Cited by3 opinions
- Fertig v. CasoAppellate Division of the Supreme Court of the State of New York · 1975
- Yonkers Raceway, Inc. v. City of YonkersNew York Supreme Court · 1971
- Roosevelt Raceway, Inc. v. BedellAppellate Division of the Supreme Court of the State of New York · 1961