Legal Opinion
National Elevator Industry, Inc. v. New York State Tax Commission
New York Court of Appeals
Decided March 27, 1980PublishedCited by 24 opinions
1Opinion of the Court
OPINION OF THE COURT
Jones, J.
The fact that it had ruled in 1966 that services performed under certain elevator maintenance contracts were not subject to State sales tax did not preclude the State Tax Commission from making a prospective declaratory ruling in 1977 that services rendered under similar contracts were subject to such tax. Petitioner, a domestic membership corporation of escalator and elevator maintenance and construction companies at whose instance the declaratory ruling had been issued, had standing in this article 78 proceeding to seek judicial review of the commission’s…
2Cases cited7 opinions
- Lehnhausen v. Lake Shore Auto Parts Co.Supreme Court of the United States · 1973
- Allied Stores of Ohio, Inc. v. BowersSupreme Court of the United States · 1959
- Helvering v. Wilshire Oil Co.Supreme Court of the United States · 1939
- Douglaston Civic Ass'n v. GalvinNew York Court of Appeals · 1974
- Direen Operating Corp. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1974
2 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- American Telephone & Telegraph Co. v. State Tax CommissionNew York Court of Appeals · 1984
- New York Life Insurance v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1981
- Newman v. DirectorNew Jersey Tax Court · 1994
- Allied New York Services, Inc. v. TullyAppellate Division of the Supreme Court of the State of New York · 1981
- Presidents' Council of Trade Waste Associations, Inc. v. City of New YorkNew York Supreme Court · 1988
19 more not listed; retrieve them via the Exa API.