MTR. OF PUB. SERV. TRANSP. v. TAX COMM.


6 N.Y.2d 178 (1959)

In the Matter of Public Service Coordinated Transport, Appellant, v. State Tax Commission of the State of New York, Respondent.

Court of Appeals of the State of New York.

Decided July 8, 1959.


Attorney(s) appearing for the Case

Harold J. Drescher for appellant.

Louis J. Lefkowitz, Attorney-General (Edwin R. Oberwager and Paxton Blair of counsel), for respondent.

Samuel Weiss and C. Frank Ortloff for Hudson Transit Lines, Inc., amicus curiæ.

Chief Judge CONWAY and Judges DESMOND, DYE, FROESSEL, VAN VOORHIS and BURKE concur.


FULD, J.

This case concerns the tax liability of Public Service Interstate Transportation Company, an interstate omnibus carrier, under section 186-a of the Tax Law, as amended by chapter 601 of the Laws of 1951, for the period from July 1 through November 30, 1951. The company, to whose rights and obligations the petitioner has succeeded through merger, was a New Jersey...

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