H. A. Johnson Co. v. Gerosa

• Decision Date: 28 May 1959
• Parties: , 159 N.E.2d 704 H. A. JOHNSON CO., Inc., Appellant, v. Lawrence E. GEROSA, Comptroller of the City of New York, Respondent.
• Court: New York Court of Appeals Court of Appeals

Page 221

188 N.Y.S.2d 221

6 N.Y.2d 837, 159 N.E.2d 704

H. A. JOHNSON CO., Inc., Appellant, v. Lawrence E. GEROSA, Comptroller of the City of New York, Respondent.

Court of Appeals of New York.

May 28, 1959.

Appeal from Supreme Court, Appellate Division, First Department, 5 A.D.2d 971, 173 N.Y.S.2d 241.

The petitioner, a wholesaler of bakers' supplies, had its place of business in the City of Mount Vernon. The petitioner solicited sales in New York City and delivered supplies to customers in New York City and in some instances collected in New York City the money due from the customers. The enabling act and the local law authorized a tax on persons carrying on or exercising for gain or profit within New York City, any trade, business, profession, vocation or commercial activity, and on persons making sales within New York City. The petitioner paid New York City taxes on its receipts derived from sales of products which petitioner delivered to customers in New York City from Mount Vernon. The Comptroller of the City of New York denied the petitioner a refund of such taxes, and the petitioner instituted a review proceeding under article 78, § 1283 et seq. of the Civil Practice Act.

The Supreme Court, Appellate Division, First Department, 5 A.D.2d 971, 173 N.Y.S.2d 241, confirmed the determination of the Comptroller.

The Supreme Court, Appellate Division, First Department, 6 A.D.2d 689, 175 N.Y.S.2d 149, denied motion for leave to appeal to the Court of Appeals.

The petitioner appealed by permission of the Court of Appeals.

Breed, Abbott & Morgan, New York City (Thomas W. Kelly and Charles T. Hall, New York City, of counsel), for appellant.

Charles H. Tenney, Corp. Counsel, New York City (Stanley Buchsbaum, Isidore Friedman, New York City, and Herbert S. Taten, Ozone Park, of counsel), for respondent.

Order affirmed, with costs.

All concur.