MERCURY MACH. IMP. CORP. v. CITY OF N. Y.


1 A.D.2d 337 (1956)

Mercury Machine Importing Corp., Appellant, v. City of New York, Respondent

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

March 29, 1956.


Attorney(s) appearing for the Case

Isaac Anolic for appellant.

Herbert S. Taten of counsel (Stanley Buchsbaum with him on the brief; Peter Campbell Brown, Corporation Counsel, attorney), for respondent.

PECK, P. J., BREITEL, RABIN and FRANK, JJ., concur.


BOTEIN, J.

Plaintiff corporation imports sewing machines from Japan. Its accountant, unaware that transactions in foreign commerce were not subject to the New York City general business tax on gross receipts (Administrative Code of City of New York, ch. 46, tit. B), caused plaintiff to file a tax return and make payment pursuant to it. A year later, realizing the error, plaintiff applied to the comptroller for...

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