Spatt v. City of New York

Decision Date02 May 1963
Citation240 N.Y.S.2d 605,13 N.Y.2d 618,191 N.E.2d 91
Parties, 191 N.E.2d 91 Milton E. SPATT, Appellant, v. The CITY OF NEW YORK et al., etc., Respondents.
CourtNew York Court of Appeals Court of Appeals

Appeal from Supreme Court, Appellate Division, Second Department, 14 A.D.2d 30, 218 N.Y.S.2d 409.

A resident of New York City brought an action against New York City and others for judgment declaring certain rules and regulations promulgated by New York City with respect to its sales tax, Administrative Code, §§ N41-1.0 to N41-21.0, and compensating use tax, §§ M41-15.0 to M41-37.0, unconstitutional and void, and to enjoin collection of use tax on value of used automobile traded in on the purchase of a new automobile by the resident outside New York City.

The Supreme Court, Special Term, Kings County, Walter R. Hart, J., 24 Misc.2d 978, 203 N.Y.S.2d 549, granted the motion of the resident for summary judgment, and New York City and others appealed.

The Appellate Division, Ughetta, J., 14 A.D.2d 30, 218 N.Y.S.2d 409, reversed the order and judgment on the law, denied the motion for summary judgment, entered summary judgment dismissing the complaint, and held that assessment of New York City use tax on entire consideration, including trade-in, for personalty purchased outside New York City by a resident thereof, while exempting from city sales tax credit allowed for personalty accepted in part payment for property of the same kind purchased within New York City may be justified on various grounds and hence does not deny equal protection of the laws in violation of either state Constitution or federal Constitution.

The resident appealed to the Court of Appeals.

Bernstein & Bernstein, Brooklyn (Aaron D. Bernstein, Brooklyn, of counsel), for appellant.

Leo A. Larkin, New York City (Stanley Buchsbaum and Solomon Portnow, New York City, of counsel), for defendants-respondents.

Judgment affirmed, with costs. There was sufficient basis for classification in the different tax treatment of trade-in automobiles in transactions taking place outside the City of New York by reason of the greater cost of enforcing the compensating use tax and the greater likelihood of resale of the used car within the City of New York. We pass upon no other question.

All concur.

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7 cases
  • Roosevelt Raceway, Inc. v. Nassau County
    • United States
    • New York Court of Appeals Court of Appeals
    • June 9, 1966
    ...dsmd. 2 N.Y.2d 837, 159 N.Y.S.2d 976, 140 N.E.2d 870, app. dsmd. 355 U.S. 14, 78 S.Ct. 22, 2 L.Ed.2d 21; Spatt v. City of New York, 13 N.Y.2d 618, 240 N.Y.S.2d 605, 191 N.E.2d 91, app. dsmd. 375 U.S. 394, 84 S.Ct. 451, 11 L.Ed.2d 411). In 1898 in Matter of Henneberger, 155 N.Y. 420, 50 N.E.......
  • Trump v. Chu
    • United States
    • New York Court of Appeals Court of Appeals
    • April 30, 1985
    ...(Carmichael v. Southern Coal Co., 301 U.S. 495, 511, 57 S.Ct. 868, 873, 81 L.Ed. 1245; see also, Spatt v. City of New York, 13 N.Y.2d 618, 619, 240 N.Y.S.2d 605, 191 N.E.2d 91; Matter of Kenning v. State Dept. of Taxation & Fin., 72 Misc.2d 929, 933, 339 N.Y.S.2d 793, affd. 43 A.D.2d 815, 3......
  • Roosevelt Raceway, Inc. v. Nassau County
    • United States
    • New York Supreme Court — Appellate Division
    • February 14, 1966
    ...526-529, 79 S.Ct. 437, 3 L.Ed.2d 480; Spatt v. City of New York, 14 A.D.2d 30, 31-32, 218 N.Y.S.2d 409, 410-411, affd. 13 N.Y.2d 618, 240 N.Y.S.2d 605, 191 N.E.2d 91, appeal dismissed 375 U.S. 394, 84 S.Ct. 451, 11 L.Ed.2d 411). It may reasonably be conceived that the Legislature permitted ......
  • Boston Stock Exchange v. State Tax Commission
    • United States
    • New York Supreme Court — Appellate Division
    • July 9, 1974
    ...and hold them in the State for storage only, free from taxes, in anticipation of future needs . . .' In Spatt v. City of New York, 13 N.Y.2d 618, 240 N.Y.S.2d 605, 191 N.E.2d 91, appeal dismissed for want of substantial federal question, 375 U.S. 394, 84 S.Ct. 451, 11 L.Ed.2d 411, a compens......
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