Legal Opinion
W. T. Grant Co. v. Joseph
New York Court of Appeals
Decided January 10, 1957PublishedCited by 41 opinions
1Opinion of the CourtFtjld, J.
We granted leave to appeal in this case in order that we might consider important questions involving the construction and administration of the New York City Sales Tax Law.
Appellant W. T. Grant Company, a present-day counterpart of the old five and ten cent store, operates a dozen or so limited price variety retail stores in New York City. It brought this proceeding to review a determination of the comptroller of the City of New York, rendered following a hearing, which assessed a sales tax deficiency against it in the aggregate amount of some $66,000, inclusive of interest and penalties,…
2Cases cited11 opinions
- Halle v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1949
- City of New York v. FeiringSupreme Court of the United States · 1941
- Matter of Atlas Television Co.New York Court of Appeals · 1936
- Merchants Refrigerating Co. v. TaylorNew York Court of Appeals · 1937
- American Cyanamid & Chemical Corp. v. JosephNew York Court of Appeals · 1955
6 more not listed; retrieve them via the Exa API.
3Cited by41 opinions
- United States v. Oscar PorcelliCourt of Appeals for the Second Circuit · 1989
- Bank of America v. State Board of EqualizationCalifornia Court of Appeal · 1962
- Ames Volkswagen, Ltd. v. State Tax CommissionNew York Court of Appeals · 1979
- Mercy Hospital v. New York State Department of Social ServicesNew York Court of Appeals · 1992
- Chartair, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1978
36 more not listed; retrieve them via the Exa API.