Legal Opinion
Ammex Warehouse Co. v. Procaccino
New York Supreme Court
Decided January 5, 1976PublishedCited by 9 opinions
1Opinion of the CourtArnold L. Fein, J.
This is a motion by plaintiffs in two actions for summary judgment declaring that assessments made by defendants pursuant to the New York Tax Law are unconstitutional and void under the commerce, import-export and supremacy clauses of the United States Constitution and pertinent statutes and regulations. Defendants in each action cross-move for summary judgment declaring that the assessments made pursuant to the New York taxing statutes are constitutional.
Plaintiffs, Ammex Warehouse Company, Inc. and AmmexChamplain Corp. (collectively, Ammex), commenced these actions after the dismissal of…
2Cases cited36 opinions
- S. J. Capelin Associates, Inc. v. Globe Manufacturing Corp.New York Court of Appeals · 1974
- Joseph E. Seagram & Sons, Inc. v. HostetterSupreme Court of the United States · 1966
- In Re RahrerSupreme Court of the United States · 1891
- Hostetter v. Idlewild Bon Voyage Liquor Corp.Supreme Court of the United States · 1964
- State Bd. of Equalization of Cal. v. Young's Market Co.Supreme Court of the United States · 1936
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3Cited by9 opinions
- Manfredonia v. American Airlines, Inc.Appellate Division of the Supreme Court of the State of New York · 1979
- National Elevator Industry, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1978
- Ammex Warehouse Co. v. ProcaccinoAppellate Division of the Supreme Court of the State of New York · 1976
- New York State Department of Taxation v. St. Regis GroupAppellate Division of the Supreme Court of the State of New York · 1995
- New York State Department of Taxation & Finance v. St. Regis GroupNew York Supreme Court · 1994
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