1. Home
  2. Browse Decisions
  3. Misc.2d
  4. 93 Misc.2d
  5. 93 Misc.2d 449 (1978)
 

HARDER'S EXPRESS v. TAX COMM

93 Misc.2d 449 (1978)

Harder's Express, Inc., Petitioner, v. State Tax Commission, Respondent.

Supreme Court, Special Term, Albany County.

January 31, 1978

Attorney(s) appearing for the Case

Ainsworth, Sullivan, Tracy & Knauf (Jeremiah F. Manning of counsel), for petitioner. Louis J. Lefkowitz, Attorney-General (Peter Crotty of counsel), for respondent.

GEORGE L. COBB, J.

In this CPLR article 78 proceeding, the petitioner, a common carrier of goods, challenges the respondent's determination that it must pay the tax imposed by section 471 of the Tax Law upon certain cigarettes which were stolen, while such were in its possession.

On December 14, 1973, R. J. Reynolds Tobacco Company at Albany, New York, delivered a quantity of untaxed cigarettes to petitioner...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases