Legal Opinion
Great Lakes Dredge & Dock Co. v. Department of Taxation & Finance
New York Court of Appeals
Decided March 30, 1976PublishedCited by 23 opinions
1Opinion of the CourtGabrielli, J.
In this article 78 proceeding, petitioner, a New Jersey corporation which carries on widespread dredging and other marine construction operations in various States and foreign countries, seeks to annul the determination of respondent State Tax Commission which assessed a sales and use tax of $288,134.28 plus interest against petitioner. During the period from August 1, 1965 through May 31, 1968, the period upon which the assessment is based, petitioner conducted dredging operations in Albany County, Erie County and New York City.
The sole issue, as limited by petitioner’s brief, is whether…
2Cases cited22 opinions
- National Labor Relations Board v. Hearst Publications, Inc.Supreme Court of the United States · 1944
- Southern Pacific Co. v. GallagherSupreme Court of the United States · 1939
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- Claim of Kopec v. Buffalo Brake Beam-Acme Steel & Malleable Iron WorksNew York Court of Appeals · 1952
- Eastern Air Transport, Inc. v. South Carolina Tax CommissionSupreme Court of the United States · 1932
17 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- MATTER OF LIBERMAN v. GallmanNew York Court of Appeals · 1977
- Moran Towing & Transportation Co. v. New York State Tax CommissionNew York Court of Appeals · 1988
- Levin v. GallmanNew York Court of Appeals · 1977
- Dean Witter Reynolds Inc. v. RossAppellate Division of the Supreme Court of the State of New York · 1980
- Great Lakes Dredge & Dock Co. v. NorbergSupreme Court of Rhode Island · 1977
18 more not listed; retrieve them via the Exa API.