Case Name: In the Matter of Jagels, "A Fuel Corporation," Appellant, against Frank J. Taylor, as Comptroller of the City of New York, Respondent
Court: New York Court of Appeals
Jurisdiction: New York
Decision Date: 1939-10-03
Citations: 281 N.Y. 677
Docket Number: 
Parties: In the Matter of Jagels, “A Fuel Corporation,” Appellant, against Frank J. Taylor, as Comptroller of the City of New York, Respondent.
Judges: 
Reporter: New York Reports
Volume: 281
Pages: 677–678

Head Matter:
In the Matter of Jagels, “A Fuel Corporation,” Appellant, against Frank J. Taylor, as Comptroller of the City of New York, Respondent.
Submitted September 25, 1939;
decided October 3, 1939.

Opinion:
Motion for reargument denied and motion to amend the remittitur granted. Return of remittitur requested and when returned it will be amended by adding thereto the following:
" The appellant contended that it was engaged in interstate commerce and, therefore) that the City Sales Tax (Local LaW Nb. 20 —1934) and the acts amendatory thereof Were repugnant tb the provisions of the Commerce Clause of the Constitution of the United States. This court held that the appellant was engaged in intrastate Commerce and that said City Sales Tax, as applied to SUch commerce, is constitutional." (See 280 N. Y. 766.)