The petitioner moves, pursuant to article 78 of the Civil Practice Act, for review and annulment of a determination made by the comptroller of the City of New York denying a refund and for direction of a refund. The proceeding involves a general business and financial tax (Local Laws, 1948, No. 44 of City of New York; Administrative Code, ch. 46, tit. B, Special City Taxes). The petitioner filed...
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