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BLAIKIE & CO. v. CITY OF NEW YORK

41 Misc.2d 371 (1963)

Robert B. Blaikie & Co. Inc., Plaintiff, v. City of New York, Defendant.

Supreme Court, Special Term, New York County.

November 8, 1963

Attorney(s) appearing for the Case

Harry H. Lipsig and Murray L. Lewis for plaintiff. Leo A. Larkin, Corporation Counsel (Stanley Buchsbaum, Samuel J. Warms and Sanford Freedman of counsel), for defendant.

GEORGE POSTEL, J.

Motions numbered 44 and 107 are consolidated herewith. All parties move for summary judgment in their favor. The actions are for a declaratory judgment declaring that chapter 257 of the Laws of 1963, the enabling act for the New York City Commercial Rent or Occupancy Tax, and Local Law No. 38 for 1963, the local law imposing the tax, are void, unconstitutional and ineffectual.

Chapter 257 of the Laws of 1963 enabled any city...

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