Legal Opinion
Matter of Business Statistics Organization v. Joseph
New York Court of Appeals
Decided July 19, 1949PublishedCited by 22 opinions
1Opinion of the CourtConway, J.
Pursuant to an enabling act (L. 1934, ch. 873), the City of New York adopted a local law which imposes a tax “ upon the amount of the receipts from every sale of tangible personal property sold at retail, except those articles described in schedule 1 A ’ of this section.” Schedule “ A ” lists, among other things, “newspapers and periodicals” (Administrative Code of City of New York, § N41-2.0, subd. a.) “ Tangible personal property ” is defined as “ Corporeal personal property of any nature.” (Administrative Code, § N41-1.0, subd. 6.)
The petitioner-respondent in the instant case (hereinafter…
2Cases cited12 opinions
- Oklahoma Press Publishing Co. v. WallingSupreme Court of the United States · 1946
- Grosjean v. American Press Co.Supreme Court of the United States · 1936
- Dun & Bradstreet, Inc. v. City of New YorkNew York Court of Appeals · 1937
- Mabee v. White Plains Publishing Co.Supreme Court of the United States · 1946
- Hannegan v. Esquire, Inc.Supreme Court of the United States · 1946
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3Cited by22 opinions
- Steinbeck v. GerosaNew York Court of Appeals · 1958
- Commonwealth v. Zone Book, Inc.Massachusetts Supreme Judicial Court · 1977
- Statewide Multiple Listing Service, Inc. v. NorbergSupreme Court of Rhode Island · 1978
- Community Telecasting Service v. JohnsonSupreme Judicial Court of Maine · 1966
- Fisher-Stevens, Inc. v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 1972
17 more not listed; retrieve them via the Exa API.