Legal Opinion
American Locker Co. v. Gallman
Appellate Division of the Supreme Court of the State of New York
Decided January 20, 1972PublishedCited by 4 opinions
1Opinion of the CourtGreenblott, J.
This is a proceeding under article 78 of the CPLR (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 a determination of the State Tax Commission.
Petitioner is the owner of patented, coin-controlled lockers in which baggage and other articles of personal property are stored by the public. The lockers, which are manufactured to comprise cabinet units of several permanently attached lockers on top of each other, are placed primarily in air, bus and railroad terminals in…
2Cases cited3 opinions
- Matter of Monument Garage Corp. v. LevyNew York Court of Appeals · 1935
- American Locker Co. v. City of New YorkNew York Court of Appeals · 1955
- Kelemen v. American Locker Co.City of New York Municipal Court · 1944
3Cited by4 opinions
- Airlift International, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1976
- International Telephone & Telegraph Corp. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1979
- Vogel v. New York State Department of Taxation & FinanceNew York Supreme Court · 1979
- Bes Corp. v. TullyAppellate Division of the Supreme Court of the State of New York · 1978