Anderson v. City of New York

Mr. Justice Frankenthaler, who wrote the opinion in the above cases (172 Misc. 370), to the effect that the plaintiffs, commercial photographers and illustrators, were not subject to the New York city sales tax, died before signing formal decisions.

Mr. Justice Rosenman denied plaintiffs’ motion for judgment on Mr. Justice Frankenthaler’s opinion and granted defendants’ motion setting the cases down for retrial. Mr. Justice Rosenman in his decision (N. Y. L. J. Mar. 18, 1940, p. 1076) stated: “ The memorandum initialed by the late Justice Frankenthaler was a legal opinion and not a decision.”…