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Mo-Durn Coin Devices, Inc. v. Page

20 A.D.2d 611 Court N.Y. App. Div. Decision date 1963-12-27 English

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p. 611
In the Matter of Mo-Durn Coin Devices, Inc., Petitioner, v. Ralph C. Page, as Treasurer of the County of Broome, Respondent.

Submission of controvérsy on stipulated facts. The stipulated facts make it unnecessary to determine whether the transaction of May 16, 1962 was a retail sale, since petitioner concedes that a retail sales tax thereby became due in some amount. With this concession, we are of opinion that the tax is measured by the sum of $101,617.96, the conceded value of the property thus transferred. Judgment for respondent, without costs. Settle order. Bergan, P. J., Gibson, Herlihy, Reynolds and Taylor, JJ., concur.