Excelsior Oil Corp. v. City of New York

Appellate Division of the Supreme Court of New York

Excelsior Oil Corp. v. City of New York

4 A.D.2d 937, 167 N.Y.S.2d 355, 1957 N.Y. App. Div. LEXIS 4067

CourtAppellate Division of the Supreme Court of the State of New York

DecidedNovember 6, 1957

StatusPublished

This text of 4 A.D.2d 937 (Excelsior Oil Corp. v. City of New York) is published on Counsel Stack Legal Research, covering Appellate Division of the Supreme Court of the State of New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Excelsior Oil Corp. v. City of New York, 4 A.D.2d 937, 167 N.Y.S.2d 355, 1957 N.Y. App. Div. LEXIS 4067 (N.Y. Ct. App. 1957).

Pincite

Opinion

Judgment and order unanimously affirmed. Irrespective of whether the plaintiff’s receipts from the sale of fuel oil or from the installation of heating systems within the city of New York are subject to tax, it is clear that the regular and continuous servicing of oil heating systems pursuant to annual contracts constituted a local activity subject to the gross receipts tax imposed by the city. Consequently plaintiff was relegated to its administrative remedies and cannot establish a cause of action for declaratory judgment. Concur — Peck, P. J., Botein, Rabin and Bastow, JJ.

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Judgment and order unanimously affirmed. Irrespective of whether the plaintiff’s receipts from the sale of fuel oil or from the installation of heating systems within the city of New York are subject to tax, it is clear that the regular and continuous servicing of oil heating systems pursuant to annual contracts constituted a local activity subject to the gross receipts tax imposed by the city. Consequently plaintiff was relegated to its administrative remedies and cannot establish a cause of action for declaratory judgment. Concur — Peck, P. J., Botein, Rabin and Bastow, JJ.

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Bluebook (online)

4 A.D.2d 937, 167 N.Y.S.2d 355, 1957 N.Y. App. Div. LEXIS 4067, Counsel Stack Legal Research, https://law.counselstack.com/opinion/excelsior-oil-corp-v-city-of-new-york-nyappdiv-1957.