Legal Opinion
Nehi Bottling Co. v. Gallman
Appellate Division of the Supreme Court of the State of New York
Decided June 29, 1972PublishedCited by 11 opinions
1Opinion of the CourtHerlihy, P. J.
This is a proceeding pursuant to CPLR article 78 (transferred to the Appellate Division of the Supreme Court in the Third Judicial Department by order of the Supreme Court at Special Term, entered in Albany County) to review so much of a determination of the State Tax Commission as held that New York State and Erie County sales and use taxes weré owing on certain sales to petitioner of returnable soft drink bóttles, carrying cases for the bottles, and fiber partitions for the cases.
The petitioner is a soft drink bottler and a distributor of soft drinks located in the Buffalo, New York, area.…
2Cases cited3 opinions
- People v. . CannonNew York Court of Appeals · 1893
- American Cyanamid & Chemical Corp. v. JosephNew York Court of Appeals · 1955
- American Molasses Co. v. McGoldrickNew York Court of Appeals · 1939
3Cited by11 opinions
- Smith Beverage Co. of Columbia, Inc. v. ReissSupreme Court of Missouri · 1978
- Coca Cola Bottling of Northampton v. Commr. of RevenueMassachusetts Supreme Judicial Court · 1985
- Associated Beverage Co. v. Board of EqualizationCalifornia Court of Appeal · 1990
- Airlift International, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1976
- Coca-Cola Bottling Works Co. v. Kentucky Department of RevenueCourt of Appeals of Kentucky · 1974
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