Mercury Machine Importing Corp. v. City of New York, Appellant United States Envelope Company v. City of New York…

Summary

The New York Court of Appeals affirmed the judgments denying tax refunds to United States Envelope Company and Berkshire Knitting Mills and reversed the Appellate Division's order granting a refund to Mercury Machine Importing Corp., holding that section 112‑f of the Civil Practice Act does not require refunds of taxes paid without protest even when the tax was based on a mistake of law.