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New York Dock Railway v. Director of Finance

Appellate Division of the Supreme Court of New York, First Department
Nov 18, 1975
50 A.D.2d 540 (N.Y. App. Div. 1975)

Opinion

November 18, 1975


Determination of respondent Director of Finance of the City of New York, dated October 30, 1974, taxing petitioner's receipts for transportation services ("lighterage") and for loading and unloading ships ("stevedoring") unanimously modified, on the law, to the extent of annulling the tax imposed on the stevedoring operations and otherwise confirmed, without costs or disbursements. It appears, and respondent now concedes, that petitioner's stevedoring activities involved imports and exports and that taxation of receipts from those operations is beyond the power of the city. (Joseph v Carter Weekes, 330 U.S. 422.) However, we find no such immunity from the city's utility tax (Administrative Code of City of New York, § QQ46-2.0) for petitioner's receipts from rail and water transportation services rendered entirely within the city. (Cf. Canton R.R. Co. v Rogan, 340 U.S. 511; Greyhound Lines v Mealey, 334 U.S. 653 and, on remand, Central Greyhound Lines v Mealey, 298 N.Y. 876; Standard Steel Co. v Washington Revenue Dept., 419 U.S. 560.)

Concur — Stevens, P.J., Markewich, Kupferman, Murphy and Lupiano, JJ.


Summaries of

New York Dock Railway v. Director of Finance

Appellate Division of the Supreme Court of New York, First Department
Nov 18, 1975
50 A.D.2d 540 (N.Y. App. Div. 1975)
Case details for

New York Dock Railway v. Director of Finance

Case Details

Full title:In the Matter of NEW YORK DOCK RAILWAY, Petitioner, v. DIRECTOR OF FINANCE…

Court:Appellate Division of the Supreme Court of New York, First Department

Date published: Nov 18, 1975

Citations

50 A.D.2d 540 (N.Y. App. Div. 1975)