MATTER OF HILLMAN PERIODICALS v. GEROSA


285 A.D. 441 (1955)

In the Matter of Hillman Periodicals, Inc., Petitioner, v. Lawrence Gerosa, as Comptroller of The City of New York, et al., Respondents

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

February 23, 1955.


Attorney(s) appearing for the Case

James Carroll for petitioner.

Solomon Portnow of counsel (Stanley Buchsbaum with him on the brief; Leo A. Larkin, Acting Corporation Counsel, attorney), for respondents.

CALLAHAN, BOTEIN and RABIN, JJ., concur in Per Curiam opinion; COHN, J. P., dissents and votes to modify in opinion, in which BREITEL, J., concurs.


Per Curiam.

This is a proceeding under article 78 of the Civil Practice Act to review a determination of the comptroller of the city of New York assessing sales taxes against petitioner, a corporation which publishes comic books. Petitioner, pursuant to contract, paid to various commercial artists — pencillers, letterers and inkers — an agreed amount per page for drawing and lettering work. This work was...

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