1. Home
  2. Browse Decisions
  3. N.Y.2d
  4. 24 N.Y.2d
  5. 24 N.Y.2d 877 (1969)
 

PEOPLE v. COOPER

24 N.Y.2d 877 (1969)

The People of the State of New York, Respondent, v. Herbert Cooper, Appellant.

Court of Appeals of the State of New York.

Decided April 23, 1969.

Attorney(s) appearing for the Case

Norman J. Mordkofsky for appellant.

J. Lee Rankin, Corporation Counsel (Samuel J. Warms, Stanley Buchsbaum and Max H. Finkelberg of counsel), for respondent.

Chief Judge FULD and Judges BURKE, BERGAN, and KEATING concur in a memorandum; Judge JASEN dissents and votes to affirm in an opinion in which Judges SCILEPPI and BREITEL concur.

MEMORANDUM.

The judgment of the Appellate Term should be reversed and a new trial ordered. Subdivision b of section N46-17.0 of the Administrative Code of the City of New York recites that a person who fails to file a city sales tax return shall be guilty of a misdemeanor. Since this statute is punitive and in view of the fact that the balance of this section, as well as analogous tax provisions of the State of New York,...

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