Gordon v. Gerosa

Defendants are fiscal officers of the city. They move to dismiss the complaint on various grounds. The plaintiffs are agents in the live poultry business. As such they receive from their principals birds for sale, sell and deliver them to slaughterhouses. In so doing they put the birds in coops. The complaint alleges that these coops are bought by plaintiffs and are not returned to them by the purchasers. Defendants have asserted the right to assess sales taxes against defendants on the purchase price of the coops and have assessed such taxes. The complaint further alleges that plaintiffs…