Legal Opinion
F. & M. Schaefer Brewing Co. v. Gerosa
New York Court of Appeals
Decided June 25, 1958PublishedCited by 4 opinions
1Opinion of the CourtFuld, J.
Whether the City of New York may tax receipts from sales by a local concern to its out-of-state customers where delivery of the goods sold was made in New York, is the question for decision.
The taxpayer, the F. & M. Schaefer Brewing Company, is a domestic corporation engaged in operating a brewery in Brooklyn. It sells its beer to retailers in the metropolitan area and also to wholesale distributors in New York and in neighboring states. Each of these distributors is an independent business organization, selling Schaefer beer as well as the products of other breweries.
*426The sales, made to the…
2Cases cited5 opinions
- J. D. Adams Manufacturing Co. v. StorenSupreme Court of the United States · 1938
- Nelson v. Sears, Roebuck & Co.Supreme Court of the United States · 1941
- Department of Treasury v. Wood Preserving Corp.Supreme Court of the United States · 1941
- Miles v. Department of TreasuryIndiana Supreme Court · 1935
- Indiana Department of State Revenue v. Bendix Aviation Corp.Indiana Supreme Court · 1957
3Cited by4 opinions
- Bloomingdale Bros. v. ChuNew York Court of Appeals · 1987
- Savemart, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
- Ammex Warehouse Co. v. ProcaccinoNew York Supreme Court · 1976
- Matter of Seafarer Fiber Glass Yachts, Inc.District Court, E.D. New York · 1979