Sterling Bag Co. v. City of New York

The action is one for a judgment declaring that the receipts of payment from the sales of certain bags and containers are not taxable under the New York City Sales Tax Law (N. Y. City Local Laws of 1934, Local Law No. 20 [published as No. 21], as amd.) and that article 37 of the comptroller’s regulations is invalid in so far as it attempts to tax such sales, and for injunctive relief.

Motions were made by the defendants prior to and at the trial, before the introduction of testimony, and at the close of plaintiff’s case, to dismiss the complaint on the ground that the court below was without…