New York State Trailer Coach Ass'n v. Steckel

Judgment reversed on the law and a new trial granted, with costs to the appellants to abide the event. Memorandum: The complaint containing 16 numbered allegations seeks a declaratory judgment as to the validity and constitutionality of chapter 726 of the Laws of 1954 “ comprising subdivisions 6 A and 6 B of the Tax Law”. The answer denies all of the allegations of the complaint other than the enactment of the statute. The record contains no transcript of the proceedings at the trial. Both the decision and the judgment entered thereon recite that the facts are undisputed, but there are no…