Legal Opinion
American Locker Co. v. Gallman
New York Court of Appeals
Decided April 26, 1973PublishedCited by 6 opinions
1Opinion of the CourtJasen, J.
Petitioner, American Locker Company (American), owns patented coin-operated lockers which it places under contract with various parties (operators) engaged in providing automatic checking facilities to the public. The respondent Tax Commission determined that American was a vendor engaged in the business of storing tangible personal property not held for sale in the regular course of business, and was liable for the *177sales tax on the receipts therefrom. The Appellate Division unanimously confirmed the commission’s determination. We granted leave to appeal to consider whether American is…
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
- State of Arizona v. JonesArizona Supreme Court · 1943
3Cited by6 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
- Tamton Enterprises, Inc. v. Taxation Division DirectorNew Jersey Tax Court · 1983
- Bes Corp. v. TullyAppellate Division of the Supreme Court of the State of New York · 1978
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