McGoldrick v. Compagnie Generale Transatlantique

This is a companion case to McGoldrick v. Berwind-White Coal Mining Co., ante, p. 33, brought here to review a judgment of the New York State Supreme Court that the, New York City tax laid upon sales of goods for consumption, is an unconstitutional burden on interstate commerce.

Upon certiorari to review a determination by the Comptroller of the City of New York that respondent was subject to a New York City tax upon sales to it of fuel oil in 1934 and 1935, the Appellate Division of the New York Supreme Court held that the taxing statute as applied did so infringe. 254 App. Div. 237; 4 N. Y.…