In re Pure Oil Co.

267 A.D. 867 | N.Y. App. Div. | 1944

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.