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GILLMAN v. CHASE MANHATTAN BANK

135 A.D.2d 488 (1987)

Seymour Gillman, Respondent, v. Chase Manhattan Bank, N. A., Appellant

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

December 7, 1987

Ordered that the judgment is reversed, on the law and the facts, with costs, and the complaint is dismissed.

Jamaica Tobacco & Sales Corp. (hereinafter Jamaica Tobacco), located in Queens, New York, was a business engaged in the wholesale trade of tobacco and related items. As such, it was required to purchase cigarette tax stamps from the City and State of New York and to attach them to each package sold. Jamaica Tobacco...

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