ONTARIO TRUCKING v. TAX DEPT.


168 Misc.2d 648 (1996)

640 N.Y.S.2d 377

Ontario Trucking Association et al., Plaintiffs, v. New York State Department of Taxation and Finance et al., Defendants.

Supreme Court, Albany County.

January 12, 1996


Attorney(s) appearing for the Case

Shawn, Mann & Niedermayer, L. L. P., Washington, D.C., and Duke & Barrett, Albany, for plaintiffs. Dennis C. Vacco, Attorney-General, Albany, for defendants.


GEORGE B. CERESIA, JR., J.

The instant action for, inter alia, a declaratory judgment and injunctive relief was commenced on November 25, 1992. Plaintiffs seek a declaration under CPLR 3001 that the corporate franchise tax imposed by article 9, §§ 183 and 184 of the New York State Tax Law is unconstitutional under the Foreign Commerce Clause of the United States Constitution (art I, §...

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