United States Supreme Court Cases & Opinions

U.S. Supreme Court

McGoldrick v. Felt & Tarrant Mfg. Co., 309 U.S. 70 (1940)

McGoldrick v. Felt & Tarrant Mfg. Co.

No. 45

Argued January 2, 1940

Decided January 29, 1940*

309 U.S. 70

Syllabus

Sales of merchandise for which orders were taken within the City of New York, subject to approval by the vendors in other States, and delivery of which, following such approval, was made to purchasers in that city, either by direct interstate shipment or by interstate shipment to the vendor's New York City agency and delivery by the agent to the purchaser after inspection, tests, and adjustments -- held constitutionally subject to the New York City sales tax, on the authority of McGoldrick v. Berwind-White Coal Mining Co., ante, p. 309 U. S. 33. P. 309 U. S. 76.

279 N.Y. 678, 280 id. 688; 281 id. 608-669, reversed.

Certiorari, 307 U.S. 620, to review judgments setting aside tax levies. See also 254 App.Div. 246; 255 id. 961; 4 N.Y.S.2d 615; 8 N.Y.S.2d 667.

Page 309 U. S. 76