MATTER OF GRANT CO. v. JOSEPH


2 N.Y.2d 196 (1957)

In the Matter of W. T. Grant Company, Appellant, v. Lazarus Joseph, as Comptroller of the City of New York, Respondent.

Court of Appeals of the State of New York.

Decided January 10, 1957.


Attorney(s) appearing for the Case

Sol Charles Levine, S. H. Levine and Joseph M. Godman for appellant.

Harman Hawkins and Robert L. Martin for S. H. Kress and Company, amicus curiæ, in support of appellant's position.

Kenneth W. Greenawalt and William T. Pullman for F. W. Woolworth Co., amicus curiæ, in support of appellant's position.

Peter Campbell Brown, Corporation Counsel (Leroy Mandle and Stanley Buchsbaum of counsel), for respondent.

CONWAY, Ch. J., DYE, FROESSEL and VAN VOORHIS, JJ., concur with FULD, J.; DESMOND, J., dissents in an opinion; BURKE, J., taking no part.


FULD, J.

We granted leave to appeal in this case in order that we might consider important questions involving the construction and administration of the New York City Sales Tax Law.

Appellant W. T. Grant Company, a present-day counterpart of the old five and ten cent store, operates a dozen or so limited price variety retail stores in New York City. It brought this proceeding to review a determination...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases