Liberty Nat Bank and Trust Co v. Buscaglia

• Decision Date: 04 June 1969
• Citation: 303 N.Y.S.2d 524,25 N.Y.2d 776
• Parties: , 250 N.E.2d 582 LIBERTY NATIONAL BANK AND TRUST COMPANY, Respondent v. William K. BUSCAGLIA, as Director, Division of Sales Tex, County of Erie, and New York State Tax Commission, Appellants.
• Court: New York Court of Appeals Court of Appeals

Page 524

303 N.Y.S.2d 524

25 N.Y.2d 776, 250 N.E.2d 582

LIBERTY NATIONAL BANK AND TRUST COMPANY, Respondent v. William K. BUSCAGLIA, as Director, Division of Sales Tex, County of Erie, and New York State Tax Commission, Appellants.

Court of Appeals of New York.

June 4, 1969.

Appeal from Supreme Court, Appellate Division, Fourth Department, 26 A.D.2d 97, 270 N.Y.S.2d 871.

Proceeding was commenced under Article 78 of CPLR by national bank against Director of Division of Sales Tax, County of Erie, for an adjudication as to validity of certain sales and use taxes when applied to a national bank with the joinder of the New York State Tax Commission. The proceeding was treated under CPLR 103(c) as a declaratory judgment action. The proceeding was transferred by the Supreme Court, Special Term, Erie County to the Appellate Division.

The Appellate Division, 26 A.D.2d 97, 270 N.Y.S.2d 871, entered judgment for the bank, and appeals were taken.

The Court of Appeals, 21 N.Y.2d 357, 288 N.Y.S.2d 33, 235 N.E.2d 101, reversed the order, dismissed the petition, and held that the bank was not entitled to immunity from state sales and use taxation as an instrumentality of a federal government.

The Court of Appeals, 23 N.Y.2d 933, 298 N.Y.S.2d 513, 246 N.E.2d 361, affirmed the order on reargument.

Motion was made in the Court of Appeals to amend the remittitur.

Motion to amend the remittitur denied upon the ground that the decision of the Court of Appeals (23 N.Y.2d 933, 298 N.Y.S.2d 513, 246 N.E.2d 361) indicates the Federal questions necessarily passed upon (cf. People v. Baker, 23 N.Y.2d 898, 298 N.Y.S.2d 94, 245 N.E.2d 820).