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M & M TRANSP. CO. v. CITY OF NEW YORK

No. 117, Docket 21833.

186 F.2d 157 (1950)

M & M TRANSP. CO. v. CITY OF NEW YORK.

United States Court of Appeals Second Circuit.

Decided December 26, 1950.

Attorney(s) appearing for the Case

Zelby & Burstein, New York City, Herbert Burstein, New York City, for appellant.

John P. McGrath, Corporation Counsel, New York City, Bernard Sherris, New York City (Stanley Buchsbaum, New York City, of counsel), for appellees.

Before L. HAND, Chief Judge, and SWAN and CHASE, Circuit Judges.

L. HAND, Chief Judge.

The plaintiff sued the City of New York to enjoin the collection of taxes, which it alleged had been unlawfully levied; the City moved for a summary judgment dismissing the complaint; the judge dismissed the complaint on the merits, and the plaintiff has appealed. It is a foreign corporation, a common carrier doing a trucking business between Boston and New York; but no part of the business consists of carrying between points within the State...

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