SHELL OIL CO v. TAX COMM


91 A.D.2d 81 (1983)

Shell Oil Company, Appellant, v. New York State Tax Commission et al., Respondents. (Action No. 1.) Shell Oil Company, Appellant, v. New York State Tax Commission et al., Respondents. (Action No. 2.) Mobil Oil Corporation, Appellant, v. James H. Tully, Jr., et al., Constituting The New York State Tax Commission, et al., Respondents. (Action No. 3.)

Appellate Division of the Supreme Court of the State of New York, Third Department.

January 6, 1983


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 Shell Oil Company, appellant.

Donovan Leisure Newton & Irvine (Thomas R. Trowbridge, III, and Maria T. Galeno of counsel), James P. Shaughnessy, Bond, Schoeneck & King (Richard L. Smith of counsel) and Anthony R. Corso for Mobil Oil Corporation, appellant.

Robert Abrams, Attorney-General (Peter H. Schiff, Francis V. Dow and Betsy Broder of counsel), for respondents.

MAHONEY, P. J., SWEENEY, KANE, and CASEY, JJ., concur.


LEVINE, J.

These appeals, which we consider jointly for purposes of determination, concern various statutory and constitutional challenges to State enforcement of section 182 of the Tax Law as added by chapters 271 and 272 of the Laws of 1980 and amended by chapter 1043 of the Laws of 1981. In response to the "severe financial problem" facing New York's public transportation system, the State enacted chapters...

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