Spatt v. City of New York

New York Court of Appeals

Spatt v. City of New York

191 N.E.2d 91, 13 N.Y.2d 618

CourtNew York Court of Appeals

DecidedMay 2, 1963

StatusPublished

Cited by1 cases

This text of 191 N.E.2d 91 (Spatt v. City of New York) is published on Counsel Stack Legal Research, covering New York Court of Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Spatt v. City of New York, 191 N.E.2d 91, 13 N.Y.2d 618 (N.Y. 1963).

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Opinion

Judgment affirmed, with costs. There was sufficient basis for classification in the different tax treatment of trade-in automobiles in transactions taking place outside the City of New York by reason of the greater cost of enforcing the compensating use tax and the greater likelihood of resale of the used car within the City of New York. We pass upon no other question. No opinion.

Concur: Chief Judge Desmond and Judges Dye, Ftjld, Van Voorhis, Burke, Foster and Scileppi.

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Judgment affirmed, with costs. There was sufficient basis for classification in the different tax treatment of trade-in automobiles in transactions taking place outside the City of New York by reason of the greater cost of enforcing the compensating use tax and the greater likelihood of resale of the used car within the City of New York. We pass upon no other question. No opinion.

Concur: Chief Judge Desmond and Judges Dye, Ftjld, Van Voorhis, Burke, Foster and Scileppi.

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Bluebook (online)

191 N.E.2d 91, 13 N.Y.2d 618, Counsel Stack Legal Research, https://law.counselstack.com/opinion/spatt-v-city-of-new-york-ny-1963.

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