MERCURY MACH. IMP. CORP. v. CITY OF N. Y.


3 N.Y.2d 418 (1957)

Mercury Machine Importing Corp., Respondent, v. City of New York, Appellant. United States Envelope Company, Appellant, v. City of New York, et al., Respondents. Berkshire Knitting Mills, Appellant, v. City of New York, et al., Respondents.

Court of Appeals of the State of New York.

Decided July 3, 1957.


Attorney(s) appearing for the Case

Peter Campbell Brown, Corporation Counsel (Stanley Buchsbaum, Herbert S. Taten and Isidore Friedman of counsel), for appellant in first-above entitled action.

Isaac Anolic for respondent in first above-entitled action.

Ralph Stout, Almet R. Latson and William T. Condon for appellant in second above-entitled action.

Peter Campbell Brown, Corporation Counsel (Stanley Buchsbaum, Morris L. Heath and Jacob Friedes of counsel), for respondents in second above-entitled action.

Francis S. Bensel, J. Quincy Hunsicker, III, Hancock Griffin, Jr., and W. Frederick Knecht for appellant in third above-entitled action.

Peter Campbell Brown, Corporation Counsel (Stanley Buchsbaum, Bernard H. Sherris and John J. Lyden of counsel), for respondents in third above-entitled action.

In Berkshire Knitting Mills v. City of New York: DESMOND, DYE and FROESSEL, JJ., concur with VAN VOORHIS, J.; FULD, J., dissents in an opinion in which CONWAY, Ch. J., concurs; BURKE, J., taking no part.


VAN VOORHIS, J.

Each of these three appeals involves the right of taxpayers to reimbursement on account of taxes illegally levied under the New York City General Business and Financial Tax Law. This local law has been held to be unconstitutional when applied to interstate business (Matter of United Piece Dye Works v. Gerosa, 282 App. Div. 60, affd. 307 N.Y. 780, cert. denied...

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