Frissell v. McGoldrick
New York Court of Appeals
1Opinion of the CourtFroessel, J.
Petitioner is a professional photographer. She takes orders from various clients to photograph persons, objects or scenes in or out of doors. The comptroller of the city of New York has assessed her for an alleged deficiency of $2,593.69 in taxes under the New York City Retail Sales Tax Laws (Administrative Code of City of New York, § N41-1.0 et seq., formerly § E41-221.0 et seq.). The business transactions assessed and in dispute are those only between petitioner and one of her clients, Conde Nast Publications, Inc. (hereinafter called Conde Nast), for the period from December 10, 1934, to…
2Cases cited8 opinions
- Dun & Bradstreet, Inc. v. City of New YorkNew York Court of Appeals · 1937
- Matter of Mounting Finishing Co. v. McGoldrickNew York Court of Appeals · 1945
- Matter of United Artists Corp. v. TaylorNew York Court of Appeals · 1937
- Booth v. City of New YorkNew York Court of Appeals · 1946
- Howitt v. Street & Smith Publications, Inc.New York Court of Appeals · 1938
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3Cited by6 opinions
- In re the Arbitration between Shand & Aetna InsuranceAppellate Division of the Supreme Court of the State of New York · 1980
- Hillman Periodicals, Inc. v. GerosaAppellate Division of the Supreme Court of the State of New York · 1955
- Brown v. McGoldrickNew York Supreme Court · 1952
- Darien Lake Fun Country, Inc. v. State Tax CommissionNew York Court of Appeals · 1986
- Ferrari v. McGoldrickNew York Supreme Court · 1952
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