This is an article 78 proceeding brought to review a final determination of the respondent, the Comptroller of the City of New York, assessing petitioner with New York City sales and/or compensating use taxes, and business taxes in the total amount of $3,832.95 for the period July 1, 1952 to June 30, 1955.
Respondent cross-moves to dismiss the petition as a matter of law on the principal...
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