OCEAN CREST HOTEL INC., v. FELL


277 A.D. 1010 (1950)

Ocean Crest Hotel Inc., Respondent, v. Frederick V. Fell, as President of The Council of the City of Long Beach, et al., Appellants

Appellate Division of the Supreme Court of the State of New York, Second Department.

October 30, 1950.


Judgment, entered after trial, declaring that certain types of transactions conducted on respondent's premises are not subject to the room occupancy and the food and drink sales tax laws in the city of Long Beach, and enjoining the assessment and collection of such taxes, reversed on the law and the facts, with costs, and the complaint dismissed on the law, with costs.

The taxes referred to are imposed by Local Law No. 2 of 1950 of the City of Long Beach. The undisputed...

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