SARATOGA HARNESS RACING, INC. v. CITY OF SARATOGA SPRINGS


44 N.Y.2d 980 (1978)

Saratoga Harness Racing, Inc., Appellant, v. City of Saratoga Springs et al., Respondents.

Court of Appeals of the State of New York.

Decided July 6, 1978.


Attorney(s) appearing for the Case

Ernest B. Morris and David W. Morris for appellant.

Thomas Nolan, Sr., for County of Saratoga, respondent.

Louis J. Lefkowitz, Attorney-General (Francis V. Dow and Ruth Kessler Toch of counsel), for New York State Tax Commission, respondent.

Philip Stillman for Capital District Regional Off-Track Betting Corporation, respondent.

Herbert J. Lustig, William Lerner and Neil J. Katz, for Finger Lakes Racing Association, Inc., amicus curiae.

Chief Judge BREITEL and Judges JASEN, GABRIELLI, JONES, WACHTLER, FUCHSBERG and COOKE concur in memorandum.


MEMORANDUM.

The order of the Appellate Division should be affirmed, without costs.

For the reasons stated by Mr. Justice D. VINCENT CERRITO at Special Term we agree that the reference in subdivision 1 of section 130 of the New York State Off-Track Pari-Mutuel Betting Law (L 1974, ch 139, § 3) to the conduct of off-track pari-mutuel betting "in such locality imposing the tax by a regional corporation, pursuant...

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