Compagnie Generale Transatlantique v. McGoldrick

Crane, Ch. J.

This appeal involves the same question as that presented in its companion case, Matter of Sears, Roebuck & Co. v. McGoldrick (279 N. Y. 184). Should the principles there stated lead to a different result on the facts in this case?

The Standard Oil Company, having numerous oil tanks in New Jersey, by New York contract sold and delivered oil to the respondent’s steamships at its piers in New York city. A tax upon these sales for the period from December 10, 1934, to December 31, 1935, has been set aside below, as an illegal burden upon interstate commerce. The only distinction upon…