MTR OF BURGER KING v. TAX COMM


51 N.Y.2d 614 (1980)

In the Matter of Burger King, Inc., Respondent, v. State Tax Commission, Appellant. (Proceeding No. 1.) In the Matter of Davmor Industries, Inc., Respondent, v. State Tax Commission, Appellant. (Proceeding No. 2.) In the Matter of Edgmor, Inc., Respondent, v. State Tax Commission, Appellant. (Proceeding No. 3.)

Court of Appeals of the State of New York.

Decided December 22, 1980.


Attorney(s) appearing for the Case

Robert Abrams, Attorney-General (Maurice K. Peaslee and Shirley Adelson Siegel of counsel), for appellant.

Sterling L. Weaver, Richard B. Sullivan and John R. McQueen for respondents.

Gerard A. Navagh for New York State Restaurant Association, Inc., amicus curiae.

Ronald H. Surkin and Leonard P. Nalencz for McDonald's System, Inc., and others, amici curiae.

Chief Judge COOKE and Judges JASEN, GABRIELLI and WACHTLER concur with Judge FUCHSBERG; Judge JONES dissents in part and votes to modify in a separate opinion in which Judge MEYER concurs.


FUCHSBERG, J.

In this consolidated article 78 proceeding, brought on, in the nature of certiorari, by three business-related taxpayers, the State Tax Commission asks us to review an order of the Appellate Division which modified an order of the Supreme Court which, in part, had annulled the commission's determinations denying petitioners' applications for revision of sales tax assessments. In particular, in the...

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