McGoldrick v. Gulf Oil Corp.

The Comptroller of the City of New York determined that respondent was subject to a New York City tax laid upon sales in 1934 and 1935 of fuel oil manufactured in New York City, from crude petroleum, which had been imported from a foreign country to New York, and there sold and delivered as ships’ stores to vessels engaged in foreign commerce. Upon certiorari to review the Comptroller’s determination, the Appellate Division of the New York Supreme Court held that the taxing statute as applied ii. fringed the power of Congress to regulate foreign. commerce which it. had exercised by statutes…