American Molasses Co. v. McGoldrick
Appellate Division of the Supreme Court of the State of New York
1Opinion of the CourtCallahan, J.
Local Law No. 20 (published as Local Law .No. 21) of the New York City Local Laws of 1934, as amended by Local Laws No. 24 (published as No. 25) of the New York City Local Laws of 1934, imposes a tax on sales at retail of tangible personal property, with certain exemptions.. Molasses is included in the exemptions granted to sugar and sugar products. The particular question involved in this proceeding is whether containers in which petitioner merchandised its molasses were taxable when purchased by petitioner. The parties agreed that the answer to this question depends on whether the…
2Cases cited6 opinions
- Dun & Bradstreet, Inc. v. City of New YorkNew York Court of Appeals · 1937
- Wiseman v. Arkansas Wholesale Grocers' Ass'nSupreme Court of Arkansas · 1936
- Mendoza Fur Dyeing Works, Inc. v. TaylorNew York Court of Appeals · 1936
- McCarroll, Comm. of Rev. v. Scott Paper Box Co.Supreme Court of Arkansas · 1938
- Matter of Nat. Cash Register Co. v. TaylorNew York Court of Appeals · 1937
1 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Gay v. Canada Dry Bottling Co. of FloridaSupreme Court of Florida · 1952
- LA Frey & Sons v. Lafayette Parish School BoardLouisiana Court of Appeal · 1972
- Moore v. Arizona Box Co.Arizona Supreme Court · 1942
- Sterling Bag Co. v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 1939
- Dairylea Cooperative Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1973
1 more not listed; retrieve them via the Exa API.