Legal Opinion
Mercury Machine Importing Corp. v. City of New York
New York Court of Appeals
Decided July 3, 1957PublishedCited by 62 opinions
1Opinion of the CourtVan Voorhis, J.
Each of these three appeals involves the right of taxpayers to reimbursement on account of taxes illegally levied under the New York City General Business and Financial Tax Law. This local law has been held to be unconstitutional when applied to interstate business (Matter of United Piece Dye Works v. Gerosa, 282 App. Div. 60, affd. 307 N. Y. 780, cert. denied 348 U. S. 916 [1955]). The city objects to refunding the money on the principal ground that these taxes were paid without protest. Voluntary payments *425cannot be recovered. Payment under protest is an indication that a tax is not paid…
2Cases cited25 opinions
- Adrico Realty Corp. v. City of New YorkNew York Court of Appeals · 1928
- Southern Service Co. v. County of Los AngelesCalifornia Supreme Court · 1940
- Peyser v. Mayor of New YorkNew York Court of Appeals · 1877
- Tripler v. Mayor, Aldermen & CommonaltyNew York Court of Appeals · 1891
- Johnson v. Grady CountySupreme Court of Oklahoma · 1915
20 more not listed; retrieve them via the Exa API.
3Cited by62 opinions
- City of Rochester v. ChiarellaNew York Court of Appeals · 1983
- Gimbel Bros. v. Brook Shopping Centers, Inc.Appellate Division of the Supreme Court of the State of New York · 1986
- Symphony Space, Inc. v. Pergola Properties, Inc.New York Court of Appeals · 1996
- In Re Rockefeller Center PropertiesUnited States Bankruptcy Court, S.D. New York · 2000
- Bailey v. StateSupreme Court of North Carolina · 1991
57 more not listed; retrieve them via the Exa API.