Legal Opinion
Motor Cargo, Inc. v. Division of Tax Appeals
Supreme Court of New Jersey
Decided November 24, 1952PublishedCited by 6 opinions
1Opinion of the Court
*584The opinion of the court was delivered by
William J. Brennan, Jr., J.
Is a licensed transporter who is the innocent victim of the theft of an interstate shipment of alcoholic beverages owned by another liable to pay taxes upon the stolen goods under the Alcoholic Beverage Tax Law? We think not.
Two sealed trailers loaded with cases of whiskeys en route across New Jersey from Kentucky and Indiana to New York upon through bills of lading were.stolen by persons unknown in the early morning hours of December 9, 1949 from the Fairview, New Jersey Terminal of Wilson Freight Forwarding Company, a…
2Cases cited16 opinions
- Tot v. United StatesSupreme Court of the United States · 1943
- Ziffrin, Inc. v. ReevesSupreme Court of the United States · 1939
- State Bd. of Equalization of Cal. v. Young's Market Co.Supreme Court of the United States · 1936
- Minnesota v. BlasiusSupreme Court of the United States · 1933
- Collins v. Yosemite Park & Curry Co.Supreme Court of the United States · 1938
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3Cited by6 opinions
- Jackson v. Muhlenberg Hosp.New Jersey Superior Court Appellate Division · 1967
- State v. WeissmanNew Jersey Superior Court Appellate Division · 1962
- Calvert v. Zanes-Ewalt Warehouse, Inc.Texas Supreme Court · 1973
- Parrott & Co. v. City & County of San FranciscoCalifornia Court of Appeal · 1955
- Calvert v. Zanes-Ewalt Warehouse, Inc.Court of Appeals of Texas · 1973
1 more not listed; retrieve them via the Exa API.