CITY OF NY v. STATE OF NY


94 N.Y.2d 577 (2000)

730 N.E.2d 920

709 N.Y.S.2d 122

CITY OF NEW YORK et al., Appellants, v. STATE OF NEW YORK, Respondent. THOMAS J. IGOE, JR., et al., Individually and on Behalf of All Others Similarly Situated, Respondents-Appellants, v. GEORGE E. PATAKI, as Governor of the State of New York, et al., Appellants-Respondents. LARY S. WOLF et al., Respondents-Appellants, v. STATE OF NEW YORK et al., Appellants-Respondents. CHARLES QUINN et al., Individually and on Behalf of All Others Similarly Situated, Respondents-Appellants, v. GEORGE E. PATAKI, as Governor of the State of New York, et al., Appellants-Respondents. STATE OF CONNECTICUT et al., Respondents, v. STATE OF NEW YORK et al., Appellants.

Court of Appeals of the State of New York.

Decided April 4, 2000.


Attorney(s) appearing for the Case

Michael D. Hess, Corporation Counsel of New York City (Elizabeth I. Freedman, Leonard Koerner, Gail Rubin and Spencer Fisher of counsel), and Richard M. Weinberg, for appellants in the first above-entitled action.

Eliot Spitzer, Attorney General, New York City (Edward D. Johnson, Preeta D. Bansal and Marion R. Buchbinder of counsel), for respondent in the first above-entitled action.

Eliot Spitzer, Attorney General, New York City (Edward D. Johnson, Preeta D. Bansal and Deon J. Nossel of counsel), for appellants-respondents in the second, third and fourth above-entitled actions and appellants in the fifth above-entitled action.

Thelen Reid & Priest, L. L. P., New York City (Richard P. Swanson and Consuelo Alden Vasquez of counsel), for respondents-appellants in the second above-entitled action.

Roberts & Holland, L. L. P., New York City (Carolyn Joy Lee, Glenn Newman, Lary S. Wolf and Ann Cochran-Becchina of counsel), for respondents-appellants in the third above-entitled action.

John J. Farmer, Jr., Attorney General of New Jersey, Trenton (Patrick DeAlmeida and Jeffrey J. Miller of counsel), and McCarter & English, L. L. P., New York City (Michael A. Guariglia, William D. Wallach, Joseph R. Scholz and Margaret C. Wilson of counsel), for respondents-appellants in the fourth above-entitled action.

Richard Blumenthal, Attorney General of the Connecticut Bar, admitted pro hac vice, and Paul, Hastings, Janofsky & Walker, L. L. P., New York City (Charles T. Lee and Kurt W. Hansson of counsel), for respondents in the fifth above-entitled action.

Chief Judge KAYE and Judges BELLACOSA, SMITH, LEVINE, CIPARICK and ROSENBLATT concur.


OPINION OF THE COURT

WESLEY, J.

For over three decades, the City of New York has imposed a tax on nonresident commuters who work in the City. In 1999, however, the Legislature attempted to rescind the tax for State resident commuters while retaining the tax for out-of-State commuters. Anticipating challenges to the new statute, the Legislature added a poison pill—if a court declares the new law void...

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