LIQUIFIN AKTIENGESELLSCHAFT v. BRENNAN

No. 74 Civ. 767 (JMC).

446 F.Supp. 914 (1978)

LIQUIFIN AKTIENGESELLSCHAFT, Plaintiff, v. Joseph P. BRENNAN, Individually and as City Sheriff of the City of New York, and the City of New York, Defendants, and Louis J. Lefkowitz, Attorney General of the State of New York, Intervenor.

United States District Court, S. D. New York.

February 14, 1978.


Attorney(s) appearing for the Case

Mudge, Rose, Guthrie & Alexander, New York City (William P. Laino, Donald J. Zoeller and Vincent C. Alexander, New York City, of counsel), for plaintiff.

Paul Weinstein, New York City, for Joseph P. Brennan, defendant and Sheriff of the City of New York.

W. Bernard Richland, Corp. Counsel, New York City (Philip Agree and Michael McLoughlin, New York City, of counsel), for defendant The City of New York.

A. Seth Greenwald, New York City, for intervenor Louis J. Lefkowitz.


OPINION

CANNELLA, District Judge:

After a trial on stipulated facts, judgment is granted in favor of the defendants and intervenor, and the complaint is dismissed.

This case tests the constitutionality of New York State's poundage fees as applied to a nonresident corporation that obtained a discharge of an attachment order in New York City.

Pursuant to section 8012(b) of the New York Civil Practice Law and Rules,

1. A sheriff is...

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