Gulf Oil Corp. v. McGoldrick
| Decision Date | 11 July 1939 |
| Citation | 281 N.Y. 647,22 N.E.2d 480 |
| Parties | In re GULF OIL CORPORATION v. Joseph D. McGOLDRICK. |
| Court | New York Court of Appeals Court of Appeals |
OPINION TEXT STARTS HERE
Appeal from Supreme Court, Appellate Division, First Department, 256 App.Div. 207, 9 N.Y.S.2d 544.
Proceeding under article 78 of the Civil Practice Act, section 1283 et seq., in the matter of the application of the Gulf Oil Corporation, successor to the Gulf Refining Company, for an order against Joseph D. McGoldrick, as comptroller of the city of New York, to review a determination of the Comptroller making a deficiency assessment of city sales taxes amounting to $35,013.74 against petitioner's predecessor putsuant to Local Law No. 20, published as No. 21, of the New York City Local Laws of 1934, page 143, as amended.
Petitioner had sold oil manufactured in bond from crude petroleum imported from Venezuela. The crude petroleum was delivered directly to petitioner's bonded manufacturing warehouse, Class 6, at Gulfport, Staten Island, and the bond was issued pursuant to the warehouse laws of the United States and the treasury regulations. Under the bond petitioner agreed that it should not permit any materials in its warehouse except such as were used for the manufacture of articles which by law were allowed to be exported free of duty and taxes. The bond would be void if the goods used for the purpose specified in the bond were truly exported from the United States, and it took the place of the payment of the 1/2 cent per gallon tax on crude oil imposed by the Revenue Act of 1932, 26 U.S.C.A. following section 1481. It made unnecessary later applications for drawbacks after exportation of the refined oil. A ‘Class 6’ warehouse within section 311 of the Tariff Act of June 17, 1930, 19 U.S.C.A. s 1311, and article 919 of the Customs Regulations of 1937 is one ‘for the manufacture in bond, solely for exportation of articles made in whole or in part of imported materials * * *.’
The city contended that because of the processing of the crude oil which took place on Staten Island, the petroleum lost its character as an import and emerged from the refinery as new products which from the point of view of the state of New York must be deemed an intrastate article of commerce.
From an order of the Appellate Division, 256 App.Div. 207, 9 N.Y.S.2d 544, annulling the determination in part, the Gulf Oil Corporation appeals.
Affirmed.
Order affirmed without costs.
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