§Why CasetextPricing

In the Matter of J-P Group, LLC, Respondent,v.New York State Department of Economic Development, et al., Appellants, et al., Respondent.

Brief

15 Cited authorities

  1. Welch v. Henry

    305 U.S. 134 (1938)   Cited 343 times   2 Legal Analyses
    Upholding Wisconsin law providing for retroactive application of graduated tax on dividends

  2. Builders v. Empire Zone Designation Bd.

    95 A.D.3d 1381 (N.Y. App. Div. 2012)   Cited 21 times

    2012-05-3 In the Matter of MORRIS BUILDERS, LP, et al., Appellants, v. EMPIRE ZONE DESIGNATION BOARD et al., Respondents. General Municipal Law §§ 959[a][v][6], 959[w]. Collier, Halpern, Newberg, Nolletti & Bock, L.L.P., White Plains (Philip M. Halpern of counsel), for appellants. EGAN JR. Unconstitutional as Applied General Municipal Law §§ 959[a][v][6], 959[w]. Collier, Halpern, Newberg, Nolletti & Bock, L.L.P., White Plains (Philip M. Halpern of counsel), for appellants. Eric T. Schneiderman,

  3. United States v. Hudson

    299 U.S. 498 (1937)   Cited 79 times
    Upholding a one-month retroactive federal tax law against a due process challenge

  4. Hague Corp. v. Empire Zone Designation Bd.

    96 A.D.3d 1144 (N.Y. App. Div. 2012)   Cited 15 times

    2012-06-7 In the Matter of HAGUE CORPORATION, Appellant, v. EMPIRE ZONE DESIGNATION BOARD et al., Respondents. Hodgson Russ, L.L.P., Albany (Michelle L. Merola of counsel), for appellant. Eric T. Schneiderman, Attorney General, Albany (Owen W. Demuth of counsel), for respondents. MALONE JR. Hodgson Russ, L.L.P., Albany (Michelle L. Merola of counsel), for appellant. Eric T. Schneiderman, Attorney General, Albany (Owen W. Demuth of counsel), for respondents. Before: PETERS, P.J., ROSE, LAHTINEN, MALONE

  5. Tate Lyle v. Comm'r, Internal Revenue Serv

    87 F.3d 99 (3d Cir. 1996)   Cited 24 times
    Upholding nine-year period of retroactive application

  6. James Square Associates LP v. Mullen

    91 A.D.3d 164 (N.Y. App. Div. 2011)   Cited 8 times
    In James Square Associates, LP v Mullen (91 AD3d 164 [4th Dept., 2011]) the Court affirmed the decision of Justice Cherundolo, not on the absence of legislative intent to make the revocation of Empire Zone certificates retroactive, but rather on substantive due process grounds.

  7. J-P Group, LLC v. New York State Department of Economic Development

    91 A.D.3d 1363 (N.Y. App. Div. 2012)   Cited 6 times

    1/31/2012 In the Matter of J–P GROUP, LLC, Petitioner–Respondent, v. NEW YORK STATE DEPARTMENT OF ECONOMIC DEVELOPMENT, Empire State Development Corporation, Commissioner of Economic Development, Dennis Mullen (Acting), Empire Zone Designation Board, Respondents–Appellants, et al., Respondent. General Municipal Law § 959(a) Eric T. Schneiderman, Attorney General, Albany (Owen Demuth of Counsel), for Respondents–Appellants. PRESENT: SMITH Eric T. Schneiderman, Attorney General, Albany (Owen Demuth

  8. Replan Development, Inc. v. Department of Housing Preservation & Development

    70 N.Y.2d 451 (N.Y. 1987)   Cited 29 times   1 Legal Analyses
    In Replan Dev., Inc. v. Department of Housing Preservation & Dev., 70 N.Y.2d 451, 522 N.Y.S.2d 485, 517 N.E.2d 200 (1987), we adopted a "harsh and oppressive" standard when evaluating the retroactive application of a tax statute under due process.

  9. Canisius College v. United States

    799 F.2d 18 (2d Cir. 1986)   Cited 30 times
    Holding that four-year retroactivity period for a FICA tax amendment did not violate due process in light of its curative purpose

  10. Jacobus v. Colgate

    217 N.Y. 235 (N.Y. 1916)   Cited 235 times
    In Jacobus v. Colgate, 217 N.Y. 235, 245, 111 N.E. 837, 840 (1916), cited for its statement that “ ‘[a] cause of action does not accrue until its enforcement becomes possible’ ” (Plaintiffs' brief on appeal at 29)

  11. Section 956 - Statement of legislative findings and declaration

    N.Y. Gen. Mun. Law § 956   Cited 11 times

    It is hereby found and declared that there exist within the state certain areas characterized by persistent and pervasive poverty, high unemployment, limited new job creation, a dependence on public assistance income, dilapidated and abandoned industrial and commercial facilities, and shrinking tax bases. These severe conditions require state government to target for these areas extraordinary economic and human resource development programs in order to stimulate private investment, private business