Paramount Film Distributing Corporation, Respondent v. State of New York, Appellant

Summary

The New York Court of Appeals held that Paramount Film Distributing's license fee payments made without protest were voluntary and therefore not recoverable, but fees paid under protest may be recovered; the Appellate Division's order was reversed and the case remanded for further proceedings. Justice Bebgan dissented, arguing the fees were involuntary and should be refunded.