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MATTER OF U. S. STEEL CORP. v. GEROSA

18 A.D.2d 182 (1963)

In the Matter of United States Steel Corporation, 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.

February 21, 1963.

Attorney(s) appearing for the Case

A. Chauncey Newlin of counsel (Francis L. Casey, William L. Hearne and Arthur E. Hauser with him on the brief; White & Case, attorneys), for petitioner.

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

RABIN, VALENTE, STEVENS and NOONAN, JJ., concur.

BREITEL, J. P.

The taxpayer seeks to annul the determination of the Comptroller of the City of New York under which all its receipts from certain lump sum contracts were assessed, without allocation, under the New York City General Business and Financial Tax Law (General City Law, § 24-a et seq.; Administrative Code of City of New York, § B46-1.0 et seq.; § RR41-1.0 et seq.

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