Case Name: In the Matter of Pure Oil Company, Petitioner. Joseph D. McGoldrick, as Comptroller of the City of New York, Respondent
Court: New York Supreme Court, Appellate Division
Jurisdiction: New York
Decision Date: 1944-02-25
Citations: 267 A.D. 867
Docket Number: 
Parties: In the Matter of Pure Oil Company, Petitioner. Joseph D. McGoldrick, as Comptroller of the City of New York, Respondent.
Judges: 
Reporter: Appellate Division Reports
Volume: 267
Pages: 867–867

Head Matter:
In the Matter of Pure Oil Company, Petitioner. Joseph D. McGoldrick, as Comptroller of the City of New York, Respondent.

Opinion:
Determination confirmed, with fifty dollars costs and disbursements to the respondent, on the ground that on the particular facts presented as to the Federal excise tax here involved the Comptroller had the right to include the sums in dispute as gross receipts under the local law. Present — Martin, P. J., Untermyer, Dore, Cohn and Callahan, JJ.; Martin, P. J., dissents and votes to annul the determination.