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MATTER OF JACOBS v. JOSEPH

282 A.D. 622 (1953)

In the Matter of Ethel D. Jacobs, Petitioner, v. Lazarus Joseph, as Comptroller of The City of New York, et al., Respondents

Appellate Division of the Supreme Court of the State of New York, First Department.

December 8, 1953.

Attorney(s) appearing for the Case

Samuel Brand of counsel (Jerome J. Fendrick and Samuel Brand, attorneys), for petitioner.

Alvin H. Kaufer of counsel (Stanley Buchsbaum with him on the brief; Denis M. Hurley, Corporation Counsel, attorney), for respondents.

PECK, P. J., DORE, COHN and CALLAHAN, JJ., concur.

BERGAN, J.

The question here is whether a horse entered in a claiming race is subject to a use tax. The practices followed in claiming races thus becoming open to judicial inquiry, we look first of all to the record to see more clearly what are the technicalities of "a claiming race".

There we are advised from well-informed testimony that a claiming race is one in which every horse is entered at a price...

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