New York Court of Appeals, 1985

Fairland Amusements, Inc. v. State Tax Commission

New York Court of Appeals · Decided December 17, 1985

66 N.Y.2d 932; 498 N.Y.S.2d 796; 489 N.E.2d 765; 1985 N.Y. LEXIS 18240

Cases that cite this one

8 later published cases cite this decision.

The Matter of Wegmans Food Markets v. Tax Appeals Tribunal of the State of New York (N.Y. 2019)
Mariner's Landing, Inc. v. Director, Division of Taxation (New Jersey Tax Court 1989)
Matter of HDV Manhattan, LLC v. Tax Appeals Trib. of The State of New York (Appellate Division of the Supreme Court of New York 2017)
Travis v. Board of Assessment Review (New York Supreme Court 1999)
1605 Book Center, Inc. v. Tax Appeals Tribunal (N.Y. 1994)
Meyers v. Tax Appeals Tribunal (Appellate Division of the Supreme Court of New York 1994)
1605 Book Center, Inc. v. Tax Appeals Tribunal (Appellate Division of the Supreme Court of New York 1992)
Darien Lake Fun Country, Inc. v. State Tax Commission (N.Y. 1986)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

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*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.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.