Legal Opinion
Atlantic Gulf & Pacific Co. v. Gerosa
New York Court of Appeals
Decided June 10, 1965PublishedCited by 9 opinions
1Opinion of the CourtFuld, J.
This is an article 78 proceeding to review the determination of the Comptroller of the City of New York imposing a compensating use tax upon a dredge and some pipe lines belonging to the petitioner, a West Virginia corporation having its principal place of business in New York City. The Appellate Division unanimously confirmed the Comptroller’s determination and the petitioner appeals as of right on constitutional grounds.
The petitioner, engaged in the business of dredging rivers and harbors, purchased the dredge here involved in Maryland in 1948. It was registered with the United States…
2Cases cited10 opinions
- Henneford v. Silas Mason Co.Supreme Court of the United States · 1937
- Halliburton Oil Well Cementing Co. v. ReilySupreme Court of the United States · 1963
- Southern Pacific Co. v. GallagherSupreme Court of the United States · 1939
- Eastern Air Transport, Inc. v. South Carolina Tax CommissionSupreme Court of the United States · 1932
- Union Oil Co. v. State Board of EqualizationCalifornia Supreme Court · 1963
5 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Philco Corp. v. Department of RevenueIllinois Supreme Court · 1968
- Great Lakes Dredge & Dock Co. v. NorbergSupreme Court of Rhode Island · 1977
- MTR. OF ATL. GULF & PAC. CO. v. GerosaNew York Court of Appeals · 1965
- Public Utility District No. 2 v. StateWashington Supreme Court · 1973
- JC Penney Co., Inc. v. HardestyWest Virginia Supreme Court · 1980
4 more not listed; retrieve them via the Exa API.