INT. HARVESTER CORP. v. GOODRICH

No. 82.

350 U.S. 537 (1956)

76 S.Ct. 621

100 L.Ed. 681

INTERNATIONAL HARVESTER CREDIT CORP. ET AL., v. GOODRICH ET AL., CONSTITUTING THE STATE TAX COMMISSION OF NEW YORK.

Supreme Court of United States.

Decided April 9, 1956.


Attorney(s) appearing for the Case

John Lord O'Brian argued the cause for appellants. With him on the brief were Charles A. Horsky, Robert L. Randall and John T. De Graff.

James O. Moore, Jr., Solicitor General of New York, argued the cause for appellees. With him on the brief were Jacob K. Javits, Attorney General, Sidney Kelly, Jr., Assistant Attorney General, and Walter V. Ferris, Deputy Assistant Attorney General.


MR. JUSTICE BURTON delivered the opinion of the Court.

The State of New York imposes a highway use tax upon motor carriers operating heavy vehicles on its public highways. Many such vehicles are purchased and operated under conditional sales agreements, and certain conditional vendors here question the extent to which the State may subordinate the vendors' security interests to the State's lien for taxes owed by the carrier...

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