Legal Opinion

Holmes Electric Protective Co. v. McGoldrick

Appellate Division of the Supreme Court of the State of New York

Decided October 31, 1941PublishedCited by 25 opinions

1Opinion of the CourtDore, J.

The comptroller of the city of New York after hearings has imposed upon petitioner herein, Holmes Electric Protective Company, under the 1934 retail sales and utility excise tax laws, taxes and penalties totaling, respectively, $62,419.64 (sales tax) and $86,882.75 (excise utility tax). The retail sales tax was imposed on the ground that petitioner, during the period in question, was a vendor engaged in the sale of telegraphic services on *515the receipts of which ..petitioner was bound to collect and pay-retail sales tax. The utility tax was imposed on petitioner’s 1935 gross operating income…

2Cases cited9 opinions

  1. Gould v. GouldSupreme Court of the United States · 1917
  2. Dun & Bradstreet, Inc. v. City of New YorkNew York Court of Appeals · 1937
  3. People Ex Rel. Mutual Trust Co. v. . MillerNew York Court of Appeals · 1903
  4. In Re the Estate of VanderbiltNew York Court of Appeals · 1939
  5. Merchants Refrigerating Co. v. TaylorNew York Court of Appeals · 1937

4 more not listed; retrieve them via the Exa API.

3Cited by25 opinions

  1. American Locker Co. v. City of New YorkNew York Court of Appeals · 1955
  2. Debevoise & Plimpton v. New York State Department of Taxation & FinanceNew York Court of Appeals · 1993
  3. Quotron Systems, Inc. v. GallmanNew York Court of Appeals · 1976
  4. General Alarm, Inc. v. UnderdownArizona Supreme Court · 1953
  5. New York State Cable Television Ass'n v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1977

20 more not listed; retrieve them via the Exa API.

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