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MATTER OF UNITED AIR LINES v. JOSEPH

282 A.D. 48 (1953)

In the Matter of United Air Lines, Inc., Petitioner, v. Lazarus Joseph, as Comptroller of The City of New York, Respondent

Appellate Division of the Supreme Court of the State of New York, First Department.

May 12, 1953.

Attorney(s) appearing for the Case

Monroe Collenburg of counsel (Hardin, Hess & Eder, attorneys), for petitioner.

Bernard H. Sherris of counsel (Stanley Buchsbaum with him on the brief; Denis M. Hurley, Corporation Counsel, attorney), for respondent.

DORE, J. P., COHN and VAN VOORHIS, JJ., concur with BREITEL, J.; CALLAHAN, J., dissents in opinion.

BREITEL, J.

The City of New York imposes a gross receipts tax (Administrative Code of City of New York, ch. 41, tit. RR) for the privilege of doing business within the city. The tax is authorized by State enabling act. It has applied the tax to an allocated portion of the revenues of United Air Lines, Inc. The city claims that this air line corporation has subjected its revenues from transportation of passengers...

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