SHELL OIL v. TAX COMM


110 Misc.2d 71 (1981)

Shell Oil Company, Plaintiff, v. New York State Tax Commission et al., Defendants.

Supreme Court, Special Term, Albany County.

July 15, 1981


Attorney(s) appearing for the Case

Miller & Chevalier (John S. Nolan and James W. Midgley of counsel), Rosenstock & Turner (John G. Turner, Jr., and Daniel J. Centi of counsel), and J. Lloyd Kennedy for plaintiff. Robert Abrams, Attorney-General (Shirley Adelson Siegel, Lawrence J. Logan and Carl Rosenbloom of counsel), for defendants.


LAWRENCE E. KAHN, J.

In this action, plaintiff seeks a declaration that section 182 of the Tax Law is unenforceable and void from its inception. It seeks summary judgment on its first, second and third causes of action which assert that the above provision is in violation of both the commerce and supremacy clauses of the Federal Constitution, and that its enactment and implementation results in a denial of due process to plaintiff.

The challenged...

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