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BOSTON STOCK EXCH. v. TAX COMM.

45 A.D.2d 365 (1974)

Boston Stock Exchange et al., Respondents, v. State Tax Commission et al., Appellants

Appellate Division of the Supreme Court of the State of New York, First Department.

July 9, 1974.

Attorney(s) appearing for the Case

Robert W. Bush of counsel (Ruth Kessler Toch with him on the brief; Louis J. Lefkowitz, Attorney-General), for appellant.

Roger Pascal of counsel (Milton H. Cohen and Allan Horwich with him on the brief; Schiff Hardin & Waite and Paul, Weiss, Rifkind, Wharton & Garrison, attorneys), for respondents.

Samuel J. Warms of counsel (Robert J. Metzler, II, with him on the brief; Adrian P. Burke, Corporation Counsel), for City of New York, amicus curiae.

NUNEZ, J. P., KUPFERMAN, STEUER and CAPOZZOLI, JJ., concur.

MACKEN, J.

By this action, plaintiffs, stock exchanges located in States other than New York, seek a declaration that section 270-a of the Tax Law, adopted in 1968 and effective July 1, 1969, amending the then existing stock transfer tax law (Tax Law, § 270) is constitutionally invalid, and defendants appeal from an order denying their motion to dismiss the complaint.

Since 1905 this State has imposed...

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