Matter of A.H. Dugrenier, Inc. v. McGoldrick
Cases that cite this one
1 later published case cites this decision.
- United Autographic Register Co. v. McGoldrick (Appellate Division of the Supreme Court of New York 1940)
This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.
Opinion of the Court
Our decision of this case (281 N. Y. 608) was made solely on the ground that the Legislature could not empower the city to tax the proceeds of transactions in interstate commerce. The issue as to whether transactions of the character in question are within the scope of the enabling act (L. 1934, ch. 873) was not considered by us. But that question is no longer open on this record, since our remittitur on which the case was certified to the Supreme Court of the United States recites that we affirmed the order of the Appellate Division “ upon the sole ground that the City Sales Tax Law as here applied violates the Commerce Clause (Art. 1, sec. 8, cl. 3) of the Constitution of the United States.” (281 N. Y. 669.)
Reargument should be denied, without costs.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.