INT'L HARVESTER CREDIT CORP. v. GOODRICH


284 A.D. 604 (1954)

International Harvester Credit Corporation et al., Plaintiffs, v. Allen J. Goodrich et al., Constituting The State Tax Commission, Defendants

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

July 8, 1954.


Attorney(s) appearing for the Case

John T. DeGraff, Ralph D. Semerad and John J. Kelly, Jr., for plaintiffs.

Nathaniel L. Goldstein, Attorney-General (Wendel P. Brown, John C. Crary, Jr., and Robert W. Bush of counsel), for defendants.

FOSTER, P. J., BERGAN and HALPERN, JJ., concur; COON, J., not voting.


IMRIE, J.

The parties have submitted this controversy upon a stipulated statement of facts pursuant to section 546 of the Civil Practice Act. Plaintiffs ask for judgment that the tax lien priority asserted by defendants under article 21 of the Tax Law (Highway Use Tax Law) be declared unconstitutional and invalid, and that certain bonds filed by them, under protest, to secure payment of such liens be cancelled...

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