MATTER OF COMMODORE HOTEL v. GEROSA


2 A.D.2d 586 (1956)

In the Matter of Commodore Hotel, Inc., Petitioner, v. Lawrence E. Gerosa, as Comptroller of The City of New York, Respondent

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

December 4, 1956.


Attorney(s) appearing for the Case

Paul V. Wolfe for petitioner.

Morris L. Heath of counsel (Stanley Buchsbaum and Gale Zareko with him on the brief; Peter Campbell Brown, Corporation Counsel), for respondent.

Charles W. Merritt, Gerard A. Navagh and John K. Watson, Jr., of counsel (Lord, Day & Lord, attorneys), for Hotel Association of New York City, Inc., amicus curiæ.

PECK, P. J., BREITEL, COX and BASTOW, JJ., concur in Per Curiam opinion; FRANK, J., dissents and votes to confirm, in opinion.


Per Curiam.

The Comptroller of the City of New York made a one-day check of petitioner's records underlying its sales tax returns and found a deficiency for the day of a negligible amount. This amount was then multiplied over a three-year period and assessed as a deficiency against petitioner.

Petitioner challenges the validity of a one-day check as a predicate for assessing the deficiency, and argues that it...

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