Legal Opinion
Wien v. Murphy
Appellate Division of the Supreme Court of the State of New York
Decided November 6, 1967PublishedCited by 6 opinions
1Opinion of the CourtGabrielli, J.
This is a proceeding under article 78 of the CPLR (transferred to the Appellate Division of the Supreme Court in the Third Judicial Department by an order of the Supreme Court at Special Term, entered in Albany County) to review and annul the determination of respondents, constituting the State Tax Commission, which sustained the imposition of a sales tax on admission charges to the Empire State Building Observatory.
The Empire State Building Company is a joint venture organized by the petitioners who operate and are the landlords of the building widely known as the Empire State Building which…
2Cases cited2 opinions
- American Cyanamid & Chemical Corp. v. JosephNew York Court of Appeals · 1955
- Matter of Business Statistics Organization v. JosephNew York Court of Appeals · 1949
3Cited by6 opinions
- Fostaire Harbor, Inc. v. Missouri Director of RevenueSupreme Court of Missouri · 1984
- State v. CraytonCourt of Civil Appeals of Alabama · 1977
- Outdoor Amusement Business Ass'n v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1981
- 1605 Book Center, Inc. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1992
- Fort William Henry Corp. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1976
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