SPATT v. CITY OF NEW YORK


13 N.Y.2d 618 (1963)

Milton E. Spatt, Appellant, v. City of New York et al., Respondents.

Court of Appeals of the State of New York.

Decided May 2, 1963.


Attorney(s) appearing for the Case

Aaron D. Bernstein for appellant.

Leo A. Larkin, Corporation Counsel (Solomon Portnow and Stanley Buchsbaum of counsel), for respondents.

Concur: Chief Judge DESMOND and Judges DYE, FULD, VAN VOORHIS, BURKE, FOSTER and SCILEPPI.


Judgment affirmed, with costs. There was sufficient basis for classification in the different tax treatment of trade-in automobiles in transactions taking place outside the City of New York by reason of the greater cost of enforcing the compensating use tax and the greater likelihood of resale of the used car within the City of New York. We pass upon no other question...

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