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INT'L HARVESTER CREDIT CORP. v. GOODRICH

308 N.Y. 731 (1954)

International Harvester Credit Corporation et al., Appellants, v. Allen J. Goodrich et al., Constituting The State Tax Commission of the State of New York, Respondents.

Court of Appeals of the State of New York.

Decided December 31, 1954

Attorney(s) appearing for the Case

John T. De Graff, Ralph D. Semerad and John J. Kelly, Jr., for appellants.

Nathaniel L. Goldstein, Attorney-General (Henry S. Manley and Wendell P. Brown of counsel), for respondents.

Concur: LEWIS, Ch. J., CONWAY, DESMOND, DYE, FULD and FROESSEL, JJ. VAN VOORHIS, J., dissents in the following opinion.

Judgment affirmed.

VAN VOORHIS, J. (dissenting).

As conditional vendors of commercial motor vehicles, appellants' property in these vehicles has been destroyed through subordination to accumulated highway use taxes (Tax Law, art. 21) accruing with reference to other vehicles owned and operated by the conditional vendee, in many instances prior to delivery to the vendee of appellants' automotive equipment. Appellants could not have ascertained...

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