S. Goldstein Monument Works, Inc. v. Graves

Appellate Division of the Supreme Court of New York

S. Goldstein Monument Works, Inc. v. Graves

254 A.D. 798, 4 N.Y.S.2d 241, 1938 N.Y. App. Div. LEXIS 7655

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

DecidedMay 11, 1938

StatusPublished

Cited by1 cases

This text of 254 A.D. 798 (S. Goldstein Monument Works, Inc. 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.

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S. Goldstein Monument Works, Inc. v. Graves, 254 A.D. 798, 4 N.Y.S.2d 241, 1938 N.Y. App. Div. LEXIS 7655 (N.Y. Ct. App. 1938).

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Opinion

Review of a determination of the State Tax Commission denying petitioner’s claim for refund of sales tax and penalties imposed under article 17, section 391, of the Tax Law (.Laws of 1933, chap. 281). Petitioner, a domestic corporation, with its place of business at New York city, was engaged in the business of selling monuments, headstones, foot-stones and mausoleums. Objection to the tax is based upon the ground that the monuments in question became attached to the real property and the sale thereof, [799]*799therefore, constituted sales of tangible real property. Further objection is raised that the receipts from the sales are derived from lump sum contracts for the improvement of real property and that the sales price includes labor and services in addition to materials. Determination unanimously confirmed, with fifty dollars costs and disbursements. (See People ex rel. Foremost Studio, Inc., v. Graves, 246 App. Div. 130; People ex rel. Walker Engraving Corp. v. Graves, 243 id. 652; affd., 268 N. Y. 648.) Present — Hill, P. J., Rhodes, Crapser, Bliss and Heffeman, JJ.

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Review of a determination of the State Tax Commission denying petitioner’s claim for refund of sales tax and penalties imposed under article 17, section 391, of the Tax Law (.Laws of 1933, chap. 281). Petitioner, a domestic corporation, with its place of business at New York city, was engaged in the business of selling monuments, headstones, foot-stones and mausoleums. Objection to the tax is based upon the ground that the monuments in question became attached to the real property and the sale thereof, [799]*799therefore, constituted sales of tangible real property. Further objection is raised that the receipts from the sales are derived from lump sum contracts for the improvement of real property and that the sales price includes labor and services in addition to materials. Determination unanimously confirmed, with fifty dollars costs and disbursements. (See People ex rel. Foremost Studio, Inc., v. Graves, 246 App. Div. 130; People ex rel. Walker Engraving Corp. v. Graves, 243 id. 652; affd., 268 N. Y. 648.) Present — Hill, P. J., Rhodes, Crapser, Bliss and Heffeman, JJ.

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254 A.D. 798, 4 N.Y.S.2d 241, 1938 N.Y. App. Div. LEXIS 7655, Counsel Stack Legal Research, https://law.counselstack.com/opinion/s-goldstein-monument-works-inc-v-graves-nyappdiv-1938.

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