McGoldrick v. Berwind-White Coal Mining Co.

The question for decision is whether the .New York City tax laid upon sales of goods for consumption, as.applied to respondent, infringes the commerce clause of the Federal Constitution.

Upon certiorari to review a determination by the Comptroller of the City of New York that respondent was subject to New York City sales tax in the sum of $176,703, the Appellate Division of the New York Supreme Court held that the taxing statute as applied to respondent does so infringe, 255 App. Div. 961; 8 N. Y. S. 2d 668, on the authority of Matter of National Cash Register Co. v. *42Taylor, 276 N. Y. 208; 11…