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NAT'L STEEL CORP. v. CITY OF N. Y.

1 Misc.2d 1012 (1953)

National Steel Corporation, Plaintiff, v. City of New York, Defendant.

Supreme Court, Special Term, New York County.

April 28, 1953.

Attorney(s) appearing for the Case

Lester Samuels, Herbert R. Berk and Gerard Mandelbaum for plaintiff.

Denis M. Hurley, Corporation Counsel (Bernard H. Sherris of counsel), for defendant.

GAVAGAN, J.

Plaintiff seeks a declaratory judgment that the General Business and Financial Tax Law (Administrative Code of City of New York, § RR41-1.0 et seq.; § B46-1.0 et seq.) has no application to the plaintiff; that insofar as it is claimed said laws apply to the plaintiff with respect to its receipts heretofore taxed and sought to be taxed by the defendants, said laws are repugnant to the Constitution of New York and to...

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