Legal Opinion

In re Finley

New York Supreme Court

Decided April 15, 1908PublishedCited by 5 opinions

Cancellation proceeding under subdivision 2, section 28, of Liquor Tax Law.

1Opinion of the CourtCrane, J.

Contrary to the contention of the respondent, the Liquor Tax Law is to be construed liberally, that it may accomplish the purposes for its enactment.

People ex rel. Cairns v. Murray, 148 N. Y. 171—175. There I consider the attempted closing of the main entrance of the saloon in question on Fifth avenue and the opening of the side door on Seventy-sixth street a mere subterfuge which the court should brush aside. The respondent’s place where he is trafficking in liquor is situated on the corner of Fifth avenue and Seventy-sixth street in the borough of Brooklyn. When a previous license for this…

2Cases cited3 opinions

  1. People Ex Rel. Cairns v. . MurrayNew York Court of Appeals · 1896
  2. People ex rel. Clausen v. MurrayAppellate Division of the Supreme Court of the State of New York · 1896
  3. In re RuppNew York Supreme Court · 1907

3Cited by5 opinions

  1. Dougherty v. Kentucky Alcoholic Beverage Control BoardCourt of Appeals of Kentucky (pre-1976) · 1939
  2. New Canaan Country School, Inc. v. Town of New CanaanSupreme Court of Connecticut · 1951
  3. Willmont Liquors, Inc. v. RohanNew York Supreme Court · 1956
  4. Norton v. O'ConnellAppellate Division of the Supreme Court of the State of New York · 1953
  5. Jane Street Seafood Cafe Corp. v. New York State Liquor AuthorityNew York Supreme Court · 1980

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