MOBIL OIL CORPORATION, Atlantic Richfield Company, Gulf Oil Corporation, United Refining Company, Chevron U.S.A. Inc., Amoco Oil Company, Texaco Inc. and Exxon Corporation, Plaintiffs-Appellees,
v.
James H. TULLY, Jr., Thomas H. Lynch, and Francis Koenig, Constituting the New York State Tax Commission; Robert Abrams, Attorney General of the State of New York; and James L. LaRocca, Commissioner of the New York State Energy Office, Defendants-Appellants.
AMERADA HESS CORPORATION, Plaintiff-Appellee,
v.
James H. TULLY, Jr., Thomas H. Lynch, and Francis Koenig, Constituting the New York State Tax Commission; Robert Abrams, Attorney General of the State of New York; and James L. LaRocca, Commissioner of the New York State Energy Office, Defendants-Appellants.
NEW ENGLAND PETROLEUM CORPORATION, Plaintiff-Appellee,
v.
James H. TULLY, Jr., Commissioner of Taxation and Finance of the State of New York, and Robert Abrams, Attorney General, State of New York, Defendants-Appellants.
Temporary Emergency Court of Appeals.https://leagle.com/images/logo.png
Argued April 2, 1981.
Decided June 10, 1981.
Attorney(s) appearing for the Case
Edward N. Costikyan, Paul, Weiss, Rifkind, Wharton & Garrison, New York City (Simon H. Rifkind, Richard D. Friedman and Michael C. Lasky, New York City, on the brief), for defendants-appellants Tully, Lynch and Koenig.
Shirley Adelson Siegel, Sol. Gen., State of N.Y., Albany, N.Y. (Robert Abrams, Atty. Gen. of the State of N.Y., Albany, N.Y., on the brief), for defendants-appellants Robert Abrams and James L. LaRocca.
Thomas R. Trowbridge III, Donovan, Leisure, Newton & Irvine, New York City (James P. Shaughnessy, Washington, D.C., and John M. Freyer, Bond, Schoeneck & King, Syracuse, N.Y., on the brief), for plaintiffs-appellees Mobil Oil Corp., Atlantic Richfield Co., United Refining Co., Chevron U.S.A. Inc., Amoco Oil Co., Texaco Inc. and Exxon Corp.; Edward F. Gerber, Syracuse, N.Y. on the brief for plaintiff-appellee Gulf Oil Corp.; Stanley D. Robinson and Randolph S. Sherman, Kaye, Scholer, Fierman, Hays & Handler, New York City, and William L. Allen, Jr., Hancock, Estabrook, Ryan, Shove & Hust, Syracuse, N.Y., on the brief for plaintiff-appellee Amerada Hess Corp.
Thomas J. Moloney, Cleary, Gottlieb, Steen & Hamilton, New York City (James C. Blair, George Weisz, New York City, Sara D. Schotland, Washington, D.C., and Warner M. Bouck, Bouck, Holloway & Kiernan, Albany, N.Y., on the brief), for plaintiff-appellee New England Petroleum Corp.; Alfred E. Keane, Daniel A. Piloseno, Texaco Inc., White Plains, N.Y., D. Joseph Potvin, Exxon Company U.S.A., Houston Tex.; and Arthur C. Vangeli and Sydney M. Avent, Bala Cynwyd, Pa., of counsel.
Carl R. Ajello, Atty. Gen., State of Conn., Hartford, Conn., Peter W. Gillies, Deputy Atty. Gen., Ralph G. Murphy, Richard K. Greenberg and Robert L. Klein, Asst. Attys. Gen., Hartford, Conn., amicus curiae State of Conn.
Before METZNER, PECK and LACEY, Judges.
Temporary Emergency Court of Appeals.
METZNER, Judge.
This is an appeal from a judgment entered on an order granting plaintiffs' motion for summary judgment.
In June of 1980, New York State established a 2 per cent tax on the gross receipts of oil companies limited to their revenues derived from activities within the state. 1980 N.Y. Laws ch. 271, 272; N.Y. Tax Law § 182 (McKinney Supp.1980). The statute further provided that the oil companies could not pass the cost of the tax on to consumers...
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