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


19 A.D.2d 313 (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.

July 9, 1963.


Attorney(s) appearing for the Case

A. Chauncey Newlin of counsel (William L. Hearne, Francis L. Casey, Arthur E. Hauser and John Y. Taggart 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, attorney), for respondent.

BERGAN and BASTOW, JJ., concur with STEVENS, J.; EAGER, J., concurs in separate opinion; RABIN, J. P., dissents in part in opinion.


STEVENS, J.

Petitioner, in this article 78 proceeding, seeks a review of respondent's determination of petitioner's liability for business tax imposed pursuant to title B of chapter 46 of the Administrative Code of the City of New York. In order to bring this matter into proper focus a short history of prior proceedings is advisable.

Petitioner, a New Jersey...

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