Home/New York Court of Appeals/Fairland Amusements, Inc. v. State Tax Commission

Fairland Amusements, Inc. v. State Tax Commission

489 N.E.2d 765, 66 N.Y.2d 932, 498 N.Y.S.2d 796, 1985 N.Y. LEXIS 18240
CourtNew York Court of Appeals
DecidedDecember 17, 1985
StatusPublished
Cited by8 cases

This text of 489 N.E.2d 765 (Fairland Amusements, Inc. v. State Tax Commission) is published on Counsel Stack Legal Research, covering New York Court of Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Fairland Amusements, Inc. v. State Tax Commission, 489 N.E.2d 765, 66 N.Y.2d 932, 498 N.Y.S.2d 796, 1985 N.Y. LEXIS 18240 (N.Y. 1985).

Opinion

OPINION OF THE COURT

Order reversed, with costs, and judgment granted in favor of plaintiff declaring that the sale of tickets for the use of plaintiffs rides is not subject to sales tax pursuant to Tax Law § 1105 (f) (1). We agree with the dissenters below that there is an ambiguity in the statutory scheme which must be construed most strongly in favor of the taxpayer and against the government, and that defendant’s reliance upon its own regu[935]*935lotion is misplaced because the regulation runs counter to the statute it was intended to implement.

Concur: Chief Judge Wachtler and Judges Jasen, Meyer, Simons, Kaye, Alexander and Titone.

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Cite This Page — Counsel Stack

Bluebook (online)
489 N.E.2d 765, 66 N.Y.2d 932, 498 N.Y.S.2d 796, 1985 N.Y. LEXIS 18240, Counsel Stack Legal Research, https://law.counselstack.com/opinion/fairland-amusements-inc-v-state-tax-commission-ny-1985.