Home/Appellate Division of the Supreme Court of New York/People ex rel. Walker Engraving Corp. v. Graves

People ex rel. Walker Engraving Corp. v. Graves

243 A.D. 652
CourtAppellate Division of the Supreme Court of the State of New York
DecidedJanuary 15, 1935
StatusPublished
Cited by13 cases

This text of 243 A.D. 652 (People ex rel. Walker Engraving Corp. v. Graves) 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
People ex rel. Walker Engraving Corp. v. Graves, 243 A.D. 652 (N.Y. Ct. App. 1935).

Opinion

This is a review of the final determination of the State Tax Commission denying the application of the relator for a refund of retail sales taxes. The relator is a manufacturer of photo engraving. The finished product is delivered to the person who orders it as a piece of copper or zinc plate with an etching or photo engraved upon it. The value of the metal is not more than two per cent of what the customer pays. The refund was asked for on the ground that payment to relator was for its services and not for the metal delivered. Determination of the State Tax Commission unanimously confirmed, with fifty dollars costs and disbursements. Hill, P. J., Rhodes, MeNamee, Crapser and Bliss, JJ., concur.

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Bluebook (online)
243 A.D. 652, Counsel Stack Legal Research, https://law.counselstack.com/opinion/people-ex-rel-walker-engraving-corp-v-graves-nyappdiv-1935.