Legal Opinion
Lehigh Valley Railroad v. Joseph
Appellate Division of the Supreme Court of the State of New York
Decided December 2, 1952PublishedCited by 3 opinions
1Opinion of the CourtPeck, P. J.
This is an article 78 of the Civil Practice Act proceeding to review a determination of the comptroller of the city of New York which denied petitioner’s claim for a refund of taxes levied under the city’s utility tax law (Administrative Code of City of New York, ch. 41, tit. Q).
Petitioner is a railroad company incorporated in the State of Pennsylvania and operating in the States of Pennsylvania, New Jersey and New York. Its principal office and center of operations is in the city of Bethlehem, Pennsylvania, although it maintains executive offices in the city of New York. Only a fraction of a…
2Cases cited11 opinions
- United States v. Kirby Lumber CoSupreme Court of the United States · 1931
- Seaboard Air Line Railway Co. v. United StatesSupreme Court of the United States · 1923
- United States v. N. Y. Rayon Importing Co.Supreme Court of the United States · 1947
- United States v. North CarolinaSupreme Court of the United States · 1890
- United States v. Alcea Band of TillamooksSupreme Court of the United States · 1951
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3Cited by3 opinions
- State Division of Human Rights v. New York State Department of Correctional ServicesAppellate Division of the Supreme Court of the State of New York · 1982
- City of New York v. StateNew York Court of Claims · 1978
- Realty Equities Corp. v. GerosaNew York Supreme Court · 1959