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METRO. CONVOY CORP. v. CITY OF NEW YORK

208 Misc. 528 (1955)

Metropolitan Convoy Corporation, Plaintiff, v. City of New York et al., Defendants.

Supreme Court, Special Term, New York County.

September 14, 1955.

Attorney(s) appearing for the Case

Warren Max Deutsch for plaintiff.

Peter Campbell Brown, Corporation Counsel (Morris L. Heath and Morris Jacobson of counsel), for defendants.

WALTER, J.

Plaintiff, a Pennsylvania corporation which, for hire and as a business, regularly and systematically transports automobiles from Buffalo, New York, Cleveland, Ohio, and Detroit, Michigan to points in Pennsylvania, New Jersey and New York, including New York City, by means of semitrailers drawn by truck tractors, brings this action to obtain a declaration that it is not subject to the New York City motor use tax imposed by Local Law No. 59...

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