National Heat Control Corp. v. City of New York

Plaintiff moves for summary judgment and defendant cross-moves for summary judgment.

Plaintiff instituted this action to recover the sum of $2,178.52 representing payment of a sales tax assessment covering the period of April 1,1950 to March 31, 1953. Payment of this sum was made by a check upon which was indorsed “ In Protest ”. Prior to this payment, plaintiff had erroneously collected -from its customers sales taxes amounting to $1,901.32 which was paid over to the defendant. It is undisputed that these were collected as taxes on most of the materials which the defendant taxed in arriving…