BUCKLEY FUNERAL HOMES v. CITY OF NEW YORK


199 Misc. 195 (1948)

Buckley Funeral Homes, Inc., Plaintiff, v. City of New York et al., Defendants.

Supreme Court, New York County.

December 30, 1948.


Attorney(s) appearing for the Case

George Goodstein and Louis Susman for plaintiff.

John P. McGrath, Corporation Counsel (Isaac C. Donner and Morris L. Heath of counsel), for defendants.


CHARLES C. LOCKWOOD, Official Referee.

This is an action for a declaratory judgment, brought pursuant to section N41-10.0 of the Administrative Code of the City of New York, to review a sales tax assessment levied against the plaintiff in the sum of $307.57.

The only question presented is whether, under the city sales tax law, the furnishing of automobiles by an auto renting company to a funeral director for use at a funeral conducted by him is...

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