BROOKLYN GAS v. TAXTION COMMR


255 A.D.2d 80 (1999)

687 N.Y.S.2d 478

In the Matter of Brooklyn Union Gas Company, Petitioner, v. Commissioner of Taxation and Finance, et al., Respondents

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

April 1, 1999


Attorney(s) appearing for the Case

Steven L. Zelkowitz, New York City (Carolyn Joy Lee of Robert & Holland of counsel), and Cullen & Dykeman, New York City, for petitioner.

Eliot Spitzer, Attorney General, Albany (Gina M. Ciccone of counsel), for Commissioner of Taxation and Finance, respondent.

CARDONA, P. J., MIKOLL, YESAWICH JR. and CARPINELLO, JJ., concur.


GRAFFEO, J.

With the enactment of a gas import tax in 1991, gas utilities began remitting to New York import tax revenues collected from certain consumers. The amounts collected in connection with the gas import tax were not, however, deemed corporate receipts for the purpose of determining the utility's gross receipts tax assessment. At issue in this proceeding is whether the enactment of the gas import tax...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases