Lawyers Co-Operative Publishing Co. v. Comptroller of New York

Appellate Division of the Supreme Court of New York

Lawyers Co-Operative Publishing Co. v. Comptroller of New York

4 A.D.2d 1018, 168 N.Y.S.2d 461, 1957 N.Y. App. Div. LEXIS 3651

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

DecidedDecember 10, 1957

StatusPublished

This text of 4 A.D.2d 1018 (Lawyers Co-Operative Publishing Co. v. Comptroller 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

Lawyers Co-Operative Publishing Co. v. Comptroller of New York, 4 A.D.2d 1018, 168 N.Y.S.2d 461, 1957 N.Y. App. Div. LEXIS 3651 (N.Y. Ct. App. 1957).

Pincite

Opinion

Determination unanimously confirmed and the petition dismissed, with $20 costs and disbursements to the respondent. This is a proceeding in which the petitioner seeks a refund of the moneys collected voluntarily by it. Inasmuch as the city is entitled to the moneys voluntarily collected for it by the petitioner, whether by w'ay of sales tax or use tax, the latter is not entitled to a refund and it becomes unnecessary to pass on the question whether the city is authorized to impose its sales tax on the petitioner’s sales in the circumstances disclosed by this record. Concur — Botein, J. P., Rabin, Valente and McNally, JJ.

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Determination unanimously confirmed and the petition dismissed, with $20 costs and disbursements to the respondent. This is a proceeding in which the petitioner seeks a refund of the moneys collected voluntarily by it. Inasmuch as the city is entitled to the moneys voluntarily collected for it by the petitioner, whether by w'ay of sales tax or use tax, the latter is not entitled to a refund and it becomes unnecessary to pass on the question whether the city is authorized to impose its sales tax on the petitioner’s sales in the circumstances disclosed by this record. Concur — Botein, J. P., Rabin, Valente and McNally, JJ.

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Bluebook (online)

4 A.D.2d 1018, 168 N.Y.S.2d 461, 1957 N.Y. App. Div. LEXIS 3651, Counsel Stack Legal Research, https://law.counselstack.com/opinion/lawyers-co-operative-publishing-co-v-comptroller-of-new-york-nyappdiv-1957.