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LIBERTY NAT. BANK v. BUSCAGLIA

21 N.Y.2d 357 (1967)

Liberty National Bank and Trust Company, Respondent, v. William K. Buscaglia, as Director of the Division of Sales Tax, County of Erie, et al., Appellants.

Court of Appeals of the State of New York.

Decided December 29, 1967.

Attorney(s) appearing for the Case

Louis J. Lefkowitz, Attorney-General (Robert W. Bush and Ruth Kessler Toch of counsel), for appellants.

Alan H. Vogt, William D. Schulz and John J. LaFalce for respondent.

Chief Judge FULD and Judges VAN VOORHIS, BURKE, SCILEPPI, BERGAN and BREITEL concur.

KEATING, J.

The question presented for our consideration is whether the Liberty National Bank and Trust Company is an instrumentality of the United States Government and, therefore, as a purchaser, is immune from sales and use taxes imposed by the State of New York and the County of Erie.

There is no dispute with regard to the applicable constitutional law — the rule is clear that the Government...

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