Legal Opinion
Merchants Refrigerating Co. v. Taylor
New York Court of Appeals
Decided July 13, 1937PublishedCited by 38 opinions
1Opinion of the Court
Crane, Ch. J.
Appellant seeks to review the determination of the Comptroller of the city of New York taxing it under the Local Laws of the city which impose a sales tax and a tax upon utilities. The Appellate Division has unanimously confirmed the determination of the respondent and dismissed the orders of certiorari. Appeal is taken here by permission of this court.
Appellant operates two storage warehouses in the city of New York which are equipped to permit the refrigeration of its storage chambers. Its property consists of steel and concrete buildings, the walls of which are insulated with…
2Cases cited8 opinions
- F. S. Royster Guano Co. v. VirginiaSupreme Court of the United States · 1920
- Frost v. Corporation Comm'n of Okla.Supreme Court of the United States · 1929
- Colgate v. HarveySupreme Court of the United States · 1935
- Virtue v. Creamery Package Manufacturing Co.Supreme Court of the United States · 1913
- People Ex Rel. Farrington v. . MenschingNew York Court of Appeals · 1907
3 more not listed; retrieve them via the Exa API.
3Cited by38 opinions
- McGoldrick v. Berwind-White Coal Mining Co.Supreme Court of the United States · 1940
- City of New York v. FeiringSupreme Court of the United States · 1941
- United States v. Oscar PorcelliCourt of Appeals for the Second Circuit · 1989
- Mouledoux v. MaestriSupreme Court of Louisiana · 1941
- W. T. Grant Co. v. JosephNew York Court of Appeals · 1957
33 more not listed; retrieve them via the Exa API.