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HOFFMAN v. CITY OF SYRACUSE

2 N.Y.2d 484 (1957)

Elmer H. Hoffman et al., Appellants, v. City of Syracuse et al., Respondents.

Court of Appeals of the State of New York.

Decided March 8, 1957.

Attorney(s) appearing for the Case

Morris Garber for appellants.

George T. Driscoll, Corporation Counsel (Arthur M. Beach of counsel), for respondents.

CONWAY, Ch. J., DESMOND, DYE, FROESSEL, VAN VOORHIS and BURKE, JJ., concur.

FULD, J.

A retail liquor store operator and an association of liquor dealers seek a declaratory judgment that the City of Syracuse Sales Tax Law does not cover the sale of alcoholic beverages for off-premises consumption or, at least, if that be decided against them, that the sales tax on such beverages be computed on the retail price of the bottled liquor, less the federal and state excise taxes included in such...

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