Spatt v. City of New York

Full title: MILTON E. SPATT, Appellant, v. CITY OF NEW YORK et al., Respondents

Court: Court of Appeals of the State of New York

Date published: May 2, 1963

191 N.E.2d 91 (N.Y. 1963)

191 N.E.2d 91

240 N.Y.S.2d 605

Opinion

Argued April 2, 1963

Decided May 2, 1963

Appeal from the Appellate Division of the Supreme Court in the Second Judicial Department, WALTER R. HART, J.

Aaron D. Bernstein for appellant.

Leo A. Larkin, Corporation Counsel ( Solomon Portnow and Stanley Buchsbaum of counsel), for respondents.

Judgment affirmed, with costs. There was sufficient basis for classification in the different tax treatment of trade-in automobiles in transactions taking place outside the City of New York by reason of the greater cost of enforcing the compensating use tax and the greater likelihood of resale of the used car within the City of New York. We pass upon no other question. No opinion.

Concur: Chief Judge DESMOND and Judges DYE, FULD, VAN VOORHIS, BURKE, FOSTER and SCILEPPI.