Legal Opinion
Matter of Good Humor Corporation v. McGoldrick
New York Court of Appeals
Decided January 14, 1943PublishedCited by 36 opinions
1Opinion of the Court
Lehman, Ch. J.
In 1937 and 1938, the petitioner Good Humor Corporation was engaged in the business of selling at retail certain products known as “ Good Humor sticks,” “ sundae cups,” and “ water ice cups.” The Comptroller of the city of New York has determined that Local Laws 31 of 1936 and 20 of 1937 and 21 of 1938 impose a sales tax of two per cent upon the receipts from the sale of these products in the city of New York. In a proceeding brought by the petitioner to review this determination, the Appellate Division has confirmed the determination.
Local laws in effect in 1937 and 1938…
2Cases cited2 opinions
- People Ex Rel. Mutual Trust Co. v. . MillerNew York Court of Appeals · 1903
- People Ex Rel. New York Mail & Newspaper Transportation Co. v. GausNew York Court of Appeals · 1910
3Cited by36 opinions
- American Locker Co. v. City of New YorkNew York Court of Appeals · 1955
- Mobil Oil Corp. v. Finance AdministratorNew York Court of Appeals · 1983
- Hoffman v. City of SyracuseNew York Court of Appeals · 1957
- Debevoise & Plimpton v. New York State Department of Taxation & FinanceNew York Court of Appeals · 1993
- Koner v. ProcaccinoNew York Court of Appeals · 1976
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