Spatt v. City of New York — 13 N.Y.2d 618

Majority

p. 618

Milton E. Spatt, Appellant, v. City of New York et al., Respondents.

Argued April 2, 1963;

decided May 2, 1963.

p. 619

Aaron D. Bernstein for appellant.

Leo A. Larkin, Corporation Counsel (Solomon Portnow and Stanley Buchsbaum of counsel), for respondents.

Judgment affirmed, with costs. There was sufficient basis for classification in the different tax treatment of trade-in automobiles in transactions taking place outside the City of New York by reason of the greater cost of enforcing the compensating use tax and the greater likelihood of resale of the used car within the City of New York. We pass upon no other question. No opinion.

Concur: Chief Judge Desmond and Judges Dye, Ftjld, Van Voorhis, Burke, Foster and Scileppi.