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NAT'L HEAT CORP. v. CITY OF N. Y.

10 Misc.2d 874 (1958)

National Heat Control Corporation, Plaintiff, v. City of New York, Defendant.

Supreme Court, Special Term, New York County.

March 26, 1958.

Attorney(s) appearing for the Case

Monroe I. Katcher for plaintiff.

Peter Campbell Brown, Corporation Counsel (Stanley Buchsbaum and Isidore Friedman), for defendant.

EDGAR J. NATHAN, J.

Plaintiff moves for summary judgment and defendant cross-moves for summary judgment.

Plaintiff instituted this action to recover the sum of $2,178.52 representing payment of a sales tax assessment covering the period of April 1, 1950 to March 31, 1953. Payment of this sum was made by a check upon which was indorsed "In Protest". Prior to this payment, plaintiff had erroneously collected from its customers sales taxes amounting...

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