MATTER OF S. SANTINI STORAGE CORP. v. GEROSA


13 A.D.2d 762 (1961)

In the Matter of S. Santini Storage Corp., Petitioner, v. Lawrence E. Gerosa, as Comptroller of The City of New York, Respondent

Appellate Division of the Supreme Court of the State of New York, First Department.

May 25, 1961


Determination of the Comptroller modified, on the law and on the facts, to the extent of remitting the matter for recomputation of the tax due by omitting therefrom the tax imposed on the transactions involving the barrels and otherwise confirmed, without costs.

Under the taxpayer's method of doing business its customers are not obliged to pay for the use of the packing barrels unless there was a separate delivery thereof. If the barrels were picked up by the customer...

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