People ex rel. Weber & Heilbroner, Inc. v. Graves

In this proceeding petitioner is asking us to review a final determination of respondents, denying its application for a refund of certain retail sales taxes. On the argument counsel for the respective parties requested the court to disregard technical objections and to decide the issue on the merits. We are complying with that request.

The question of law presented is Whether a trustee in bankruptcy operating, under an order of the bankruptcy court, the business of a bankrupt corporation and selling tangible personal property at retail, is subject to the sales tax imposed by article 17 of the…