Outdoor Amusement Business Ass'n v. State Tax Commission

OPINION OF THE COURT

Rudolph U. Johnson, J.

Plaintiffs, Walt’s Concessions, Inc. and Al Boxall’s Concessions, Inc., are engaged in the business of operating carnival games at various fairs and field days throughout the United States, including New York State. These plaintiffs are also members of plaintiff, Outdoor Amusement Business Association, which claims to be a North American trade association for the carnival industry with a membership approximating 4,000. As such, plaintiffs pursue this motion and their cause of action herein as a class action on behalf of themselves and all others…