1. Home
  2. Browse Decisions
  3. F.Supp.
  4. 456 F.Supp.
  5. 456 F.Supp. 286 (1978)
 

57TH ST. MANAGEMENT CORP. v. CITY OF NEW YORK

No. 77 Civ. 5759 (MEF).

456 F.Supp. 286 (1978)

57TH STREET MANAGEMENT CORP., Helen Maintenance Corp., Main Operating Corp., Rego Maintenance Corp., Carrick Service Corp., Terminal System, Inc., Transportation Systems, Inc., Meter Operating Corp., Dover Garage Inc., et al., Plaintiffs, v. The CITY OF NEW YORK, the State Tax Commission of the State of New York and James H. Tully, Jr., Commissioner of the State Tax Commission of the State of New York, Defendants.

United States District Court, S. D. New York.

August 11, 1978.

Attorney(s) appearing for the Case

Martin J. Hertz, Friedlander, Gaines, Cohen, Rosenthal & Rosenberg, New York City, for plaintiffs.

Samuel J. Warms, Asst. Corp. Counsel In Charge of the Excise Tax Division, New York City Dept. of Law, New York City, for defendant City of New York.

Louis J. Lefkowitz, Atty. Gen. of the State of New York, New York City, for defendants Tully and the New York State Tax Commission; Judith A. Gordon, New York City, of counsel.

MEMORANDUM

FRANKEL, District Judge.

This action, brought by some 40 New York taxicab fleet owners and a taxicab owners' cooperative, challenges the constitutionality of a one-cent per gallon excise tax on the sale of certain leaded gasoline by distributors within the City of New York. Under the authority of New York Tax Law § 284-b, enacted in 1971, New York City Local Law 40, L.L. 1971, imposes the tax on "motor fuel which contains one-half gram or...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases