Irish International Airlines v. Levine

Decision Date08 February 1977
Citation41 N.Y.2d 819,393 N.Y.S.2d 397
Parties, 361 N.E.2d 1045 IRISH INTERNATIONAL AIRLINES, Appellant, v. Louis L. LEVINE, as Industrial Commissioner, Respondent.
CourtNew York Court of Appeals Court of Appeals

Order affirmed, without costs, for reasons stated in the opinion by Mr. Justice Michael E. Sweeney at the Appellate Division (48 A.D.2d 202, 369 N.Y.S.2d 24).

All concur.

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10 cases
  • American Tel. & Tel. Co. v. State Tax Com'n
    • United States
    • New York Court of Appeals Court of Appeals
    • March 29, 1984
    ...subd. b). Second, retroactive change in the interpretation of a tax statute is not per se invalid (Matter of Irish Int. Airlines [Levine ], 41 N.Y.2d 819, 393 N.Y.S.2d 397, 361 N.E.2d 1045, affg. for reasons stated below 48 A.D.2d 202, 369 N.Y.S.2d 24; Automobile Club v. Commissioner of Int......
  • Pepsi Cola Buffalo Bottling Corp., Matter of
    • United States
    • New York Supreme Court — Appellate Division
    • October 27, 1988
    ...of Pepsi's distributor-drivers (see, Matter of Irish Intl. Airlines [Levine], 48 A.D.2d 202, 203, 369 N.Y.S.2d 24, affd. 41 N.Y.2d 819, 393 N.Y.S.2d 397, 361 N.E.2d 1045). The fact that Teno's benefit claim was initially denied did not estop the Commissioner from further assessing Pepsi's t......
  • Venes v. Community School Bd. of Dist. 26
    • United States
    • New York Court of Appeals Court of Appeals
    • February 14, 1978
    ...283 N.Y. 557, 27 N.E.2d 280; see, also, Matter of Irish Int. Airlines (Levine), 48 A.D.2d 202, 369 N.Y.S.2d 24, affd. 41 N.Y.2d 819, 393 N.Y.S.2d 397, 361 N.E.2d 1045; but see People ex rel. Finnegan v. McBride, 226 N.Y. 252, 258-259, 123 N.E. 374, 376; Matter of Cupo v. McGoldrick, 278 App......
  • Claim of Iacobelli
    • United States
    • New York Supreme Court — Appellate Division
    • January 3, 1985
    ...patently different from that present in Matter of Irish Int. Airlines (Levine ), 48 A.D.2d 202, 369 N.Y.S.2d 24, affd. 41 N.Y.2d 819, 393 N.Y.S.2d 397, 361 N.E.2d 1045, and Matter of Argentine Airlines (Ross ), 64 A.D.2d 994, 408 N.Y.S.2d 831, mot. for lv. to app. den. 47 N.Y.2d 708, 418 N.......
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