AMER. LOCKER CO. v. GALLMAN


38 A.D.2d 105 (1972)

In the Matter of American Locker Company, Inc., Petitioner, v. Norman Gallman et al., Constituting The State Tax Commission, Respondents

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

January 20, 1972.


Attorney(s) appearing for the Case

Cravath, Swaine & Moore (Ralph L. McAfee, George G. Tyler, Paul M. Dodyk, William J. Turnier and Robert M. Entwisle of counsel), for petitioner.

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

HERLIHY, P. J., COOKE, SWEENEY and SIMONS, JJ., concur.


GREENBLOTT, J.

This is a proceeding under article 78 of the CPLR (transferred to the Appellate Division of the Supreme Court in the Third Judicial Department by order of the Supreme Court at Special Term, entered in Albany County) to review a determination of the State Tax Commission.

Petitioner is the owner of patented, coin-controlled lockers in which baggage and other articles of personal property...

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