People ex rel. Wear-U-Well Shoe Co. v. Graves

Appellate Division of the Supreme Court of New York

People ex rel. Wear-U-Well Shoe Co. v. Graves

248 A.D. 803

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

DecidedJune 15, 1936

StatusPublished

This text of 248 A.D. 803 (People ex rel. Wear-U-Well Shoe Co. 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. Wear-U-Well Shoe Co. v. Graves, 248 A.D. 803 (N.Y. Ct. App. 1936).

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Opinion

Review by certiorari of a determination of the State Tax Commission which confirmed an assessment of retail sales taxes and penalties against relator for the period of May 1, 1933, to June 30, 1934. Relator, an Ohio corporation, by a written contract employed New York merchants as its sales agents to sell its merchandise. The merchandise was sold by such sales agents within this State after having been shipped in from Ohio. Relator retained title to the merchandise until the sale by the agent and all moneys received from the sales at ah times belonged to the relator. It was urged that the transactions were in interstate commerce and, therefore, the State’s sales tax might not be imposed thereon. Determination unanimously confirmed, with fifty dollars costs and disbursements. Present — Hill, P. J., McNamee, Crapser, Bliss and Heffernan, JJ.

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Review by certiorari of a determination of the State Tax Commission which confirmed an assessment of retail sales taxes and penalties against relator for the period of May 1, 1933, to June 30, 1934. Relator, an Ohio corporation, by a written contract employed New York merchants as its sales agents to sell its merchandise. The merchandise was sold by such sales agents within this State after having been shipped in from Ohio. Relator retained title to the merchandise until the sale by the agent and all moneys received from the sales at ah times belonged to the relator. It was urged that the transactions were in interstate commerce and, therefore, the State’s sales tax might not be imposed thereon. Determination unanimously confirmed, with fifty dollars costs and disbursements. Present — Hill, P. J., McNamee, Crapser, Bliss and Heffernan, JJ.

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Bluebook (online)

248 A.D. 803, Counsel Stack Legal Research, https://law.counselstack.com/opinion/people-ex-rel-wear-u-well-shoe-co-v-graves-nyappdiv-1936.