Roosevelt Raceway, Inc. v. Monaghan

Dye, J. (concurring).

I am in complete agreement with Judge Fuld that the 1959 amendment (L. 1959, ch. 881) to section 45-a of the Pari-Mutuel Revenue Law (added by L. 1956. ch. 837, § 1) effectively excludes reimbursement to a race track operator for Federal taxes on the amounts received out of the so-called “ construction account ”, and that the order appealed from should be reversed and the petition dismissed. However, I would go further and deal with the challenge aimed at the validity of the 1956 act as a whole.

I do not overlook the judicial policy noted by Judge Fuld of avoiding…