

People v James (2017 NY Slip Op 03968)





People v James


2017 NY Slip Op 03968


Decided on May 17, 2017


Appellate Division, Second Department


Published by New York State Law Reporting Bureau pursuant to Judiciary Law § 431.


This opinion is uncorrected and subject to revision before publication in the Official Reports.



Decided on May 17, 2017
SUPREME COURT OF THE STATE OF NEW YORK
Appellate Division, Second Judicial Department

RANDALL T. ENG, P.J.
RUTH C. BALKIN
SHERI S. ROMAN
SYLVIA O. HINDS-RADIX
VALERIE BRATHWAITE NELSON, JJ.


2016-00289
 (Ind. No. 7445/14)

[*1]The People of the State of New York, respondent, 
vSabrina James, appellant.


Lynn W. L. Fahey, New York, NY, for appellant.
Eric Gonzalez, Acting District Attorney, Brooklyn, NY (Leonard Joblove and Sholom J. Twersky of counsel; Gregory Musso on the memorandum), for respondent.

DECISION & ORDER
Appeal by the defendant, as limited by her motion, fromgoods on California highways from the warehouse in the city of origin, or to the warehouse in the city of destination, as the case might be, but paid no such tax on their receipts for storage in transit, for warehouse handling, or for delivery between the residence (whether former or new) and the warehouse.
 The following illustrates a typical instance which gave rise to the gross receipts here in dispute. A customer of Cleveland, Ohio, who wished his household goods moved to Los Angeles, California, entered into an agreement with Bekins entitled "Order for Service," on which was entered the transportation "rate per cwt. between points named." Because the customer did not expect to be able to accept the goods promptly when they arrived in Los Angeles, he