Booth v. City of New York
| Decision Date | 23 July 1946 |
| Citation | 68 N.E.2d 870,296 N.Y. 573 |
| Parties | William C. BOOTH, Respondent, v. CITY OF NEW YORK et al., Appellants. |
| Court | New York Court of Appeals Court of Appeals |
OPINION TEXT STARTS HERE
Appeal from Supreme Court, Appellate Division, First Department, 268 App.Div. 502, 52 N.Y.S.2d 135.
Action by William C. Booth, a certified shorthand reporter and official stenographer of the Supreme Court of the State of New York, suing on behalf of himself and all others similarly situated, against the City of New York and others, for declaratory judgment that the fees received by such official reporters in transcribing copies of original stenographic notes are not subject to local sales tax, and for injunction against imposition or collection of such proposed taxes. The complaint alleged that plaintiff and others similarly situated were members of the New York State judicial system and were appointed pursuant to the provisions of the Judiciary Law, that one of the duties of such public officers was, on request, to transcribe original stenographic notes at length when the presiding judge so requests, and they also were required to and did upon request furnish a copy without charge to the presiding judge. They were also required to furnish certified transcript of the whole or any part of the minutes in any case reported by them to any party in the action requiring them.
Plaintiff further claimed that the furnishing of transcripts was a service and not a sale of goods in any sense of the word, and was not subject to tax on any theory under the enabling act which had permitted the imposition of a local sales tax.
From an order, 182 Misc. 152, 47 N.Y.S.2d 782, granting defendants' motion for an order dismissing the complaint and granting judgment on the pleadings pursuant to Civil Practice Act, s 476, and Rules of Civil Practice, rule 112, and granting defendants' motion for summary judgment pursuant to rules 113 and 114, and denying plaintiff's cross-motion for summary judgment pursuant to rule 113, and for judgment on the pleadings pursuant to rule 112 of the Civil Practice Act, s 476, and from the judgment entered thereon, plaintiff appealed. The Appellate Division, 268 App.Div. 502, 52 N.Y.S.2d 135, reversed the order and judgment. From the judgment of the Appellate Division, defendants appeal.
Affirmed. John J. Bennett, Corp. Counsel, of New York City (Isaac C. Donner, Solomon Portnow, Ira Wollison, and Harry Katz, all of New York City, of counsel), for appellants.
Milbank, Tweed, Hope,...
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