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McGOLDRICK v. FELT & TARRANT CO.

No. 45.

309 U.S. 70 (1940)

McGOLDRICK, COMPTROLLER OF THE CITY OF NEW YORK v. FELT & TARRANT MFG. CO.

Supreme Court of United States.

Decided January 29, 1940.

Attorney(s) appearing for the Case

Mr. William C. Chanler, with whom Messrs. Sol Charles Levine, Edmund B. Hennefeld, and Jerome R. Hellerstein were on the briefs, for petitioner.

Mr. Newton K. Fox for respondent in No. 45.

Mr. John H. Jackson, with whom Mr. Haig H. Davidian was on the brief, for respondents in No. 474.

MR. JUSTICE STONE delivered the opinion of the Court.

These are companion cases to McGoldrick v. Berwind-White Coal Mining Co., ante, p. 33. As in that case the question for decision is whether the New York City tax laid upon sales of goods for consumption as applied to respondents infringes the commerce clause of the Federal Constitution.

Upon certiorari to review determinations by the Comptroller of...

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