Liberty Nat Bank and Trust Co v. Buscaglia
| Decision Date | 19 February 1969 |
| Parties | , 246 N.E.2d 361 LIBERTY NATIONAL BANK AND TRUST COMPANY, Respondent, v. William K. BUSCAGLIA, as Director Division of Sales Tax, County of Erie, and New York State Tax Commission, Appellants. |
| Court | New York Court of Appeals Court of Appeals |
Appeal from Supreme Court, Appellate Division, Fourth Department, 26 A.D.2d 97, 270 N.Y.S.2d 871.
Jaeckle, Fleischmann, Kelly, Swart & Augspurger, Buffalo (Manly Fleischmann, Alan H. Vogt, William D. Schulz, Buffalo, of counsel), for petitioner-respondent.
Proceeding was originally 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 the 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 bank was not entitled to immunity from state sales and use taxation as an instrumentality of the federal government.
There was a reargument of appeals in the Court of Appeals on constitutional grounds.
Upon reargument: Order affirmed, without costs, upon the constraint of recent Supreme Court decisions (Dickinson v. First Nat. Bank of Homestead, 393 U.S. [246 N.E.2d 362] 409, 89 S.Ct. 685, 21 L.Ed.2d 634, decided Jan. 20, 1969; First Agric. Nat. Bank of Berkshire County v. State Tax Comm., 392 U.S. 339, 88 S.Ct. 2173, 20 L.Ed.2d 1138).
All concur.
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... ... City Bank v. City of New York Finance Admin., 43 A.D.2d 823, 351 N.Y.S.2d 401, mod ... 6, cl. 2) (Liberty Nat. Bank v. Buscaglia, 21 N.Y.2d 357, 288 N.Y.S.2d 33, 235 N.E.2d 101, ... ...
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