Legal Opinion
McCall Corp. v. Joseph
Appellate Division of the Supreme Court of the State of New York
Decided July 1, 1954PublishedCited by 4 opinions
1Opinion of the CourtBotein, J.
This is a proceeding under article 78 of the Civil Practice Act for a review of a determination of the respondent, comptroller of the City of New York, in which he assessed petitioner with gross receipts taxes on advertising' revenue for three annual periods beginning July 1, 1940, and ending June 30,1943.
Petitioner is a Delaware corporation that publishes several magazines enjoying a national circulation. All but one of these magazines carry advertising from which petitioner derives substantial revenue. Its main office is located in the city of New York, and the issues of the various…
2Cases cited10 opinions
- Times-Picayune Publishing Co. v. United StatesSupreme Court of the United States · 1953
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- Lorain Journal Co. v. United StatesSupreme Court of the United States · 1951
- Hans Rees' Sons, Inc. v. North Carolina Ex Rel. MaxwellSupreme Court of the United States · 1931
- McLeod v. J. E. Dilworth Co.Supreme Court of the United States · 1944
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3Cited by4 opinions
- New Yorker Magazine, Inc. v. GerosaNew York Court of Appeals · 1957
- McCall Corp. v. GerosaAppellate Division of the Supreme Court of the State of New York · 1956
- New Yorker Magazine, Inc. v. GerosaAppellate Division of the Supreme Court of the State of New York · 1956
- United States Steel Corp. v. GerosaAppellate Division of the Supreme Court of the State of New York · 1963