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MERIT OIL v. TAX COMM.

111 Misc.2d 118 (1981)

Merit Oil of New York, Inc., Plaintiff, v. New York State Tax Commission et al., Defendants.

Supreme Court, Special Term, Albany County.

October 26, 1981

Attorney(s) appearing for the Case

Harter, Secrest & Emery (Peter L. Faber and Thomas G. Smith of counsel), and Wolf, Block, Schorr & Solis-Cohen (Donald Bean, Raymond J. Bradley and Burt M. Rublin of counsel), for plaintiff. Robert Abrams, Attorney-General (Francis V. Dow of counsel), for defendants.

LAWRENCE E. KAHN, J.

Plaintiff moves for an order directing the entry of summary judgment on its first, second, third and fifth causes of action and dismissing the defendants' counterclaim. Upon various theories, it challenges the constitutionality of the tax imposed pursuant to section 182 of the New York Tax Law, as such section was enacted by chapters 271 and 272 of the Laws of 1980.

Initially, plaintiff's motion as to its third and fifth causes...

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