ROOSEVELT RACEWAY v. CO. OF NASSAU


18 N.Y.2d 30 (1966)

In the Matter of Roosevelt Raceway, Inc., Respondent, v. County of Nassau et al., Appellants.

Court of Appeals of the State of New York.

Decided June 9, 1966.


Attorney(s) appearing for the Case

Morris H. Schneider, County Attorney (Seymour S. Ross, David Schechter and William D. Siegel of counsel), for appellants.

George Morton Levy, Louis Haimoff and Anthony F. Correri for respondent.

Louis J. Lefkowitz, Attorney-General (Joel Lewittes, Samuel A. Hirshowitz and Daniel M. Cohen of counsel), in his statutory capacity under section 71 of the Executive Law.

Judges FULD, BURKE, BERGAN and KEATING concur with Chief Judge DESMOND; Judges VAN VOORHIS and SCILEPPI dissent and vote to affirm.


Chief Judge DESMOND.

This article 78 CPLR proceeding was brought against Nassau County and its County Comptroller to challenge the validity under the Federal and State Constitutions of chapter 837 of the Laws of 1956, and Nassau County Local Law No. 1 of 1956 pursuant to which the county by authorization of the State statute imposed a 30% tax on admissions to the harness...

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