MATTER OF UNITED ARTISTS THEATRE CIRCUIT, INC. v. STATE TAX COMM'N


52 N.Y.2d 1013 (1981)

In the Matter of United Artists Theatre Circuit, Inc., et al., Appellants, v. State Tax Commission, Respondent.

Court of Appeals of the State of New York.

Decided February 19, 1981.


Attorney(s) appearing for the Case

Leonard R. Rosenblatt and Robert S. Fink for appellants.

Robert Abrams, Attorney-General (Francis V. Dow and Shirley Adelson Siegel of counsel), for respondent.

Judges JONES, WACHTLER, FUCHSBERG and MEYER concur; Chief Judge COOKE and Judges JASEN and GABRIELLI dissent and vote to affirm for reasons stated in the memorandum at the Appellate Division ().


MEMORANDUM.

The judgment of the Appellate Division should be reversed and the determinations of the State Tax Commission annulled.

In so deciding, essentially for reasons stated in Presiding Justice A. FRANKLIN MAHONEY'S dissenting opinion at the Appellate Division, we note that the statutory history to which that opinion refers illumines the nature of the changes effected in the then proposed section 1105 (subd...

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