Ampco Printing-Advertisers' Offset Corp. et al., Appellants,
v.
City of New York et al., Respondents; Louis J. Lefkowitz, as Attorney-General of the State of New York, Intervenor-Respondent.
Robert B. Blaikie & Co., Inc., Appellant,
v.
City of New York, Respondent.
Court of Appeals of the State of New York.https://leagle.com/images/logo.png
Argued January 22, 1964.
Decided February 20, 1964.
Attorney(s) appearing for the Case
Harold Riegelman, H. H. Nordlinger, Simon J. Hauser and Neil B. Hirschfeld for appellants in the first above-entitled action.
Leo A. Larkin, Corporation Counsel (Stanley Buchsbaum, Samuel J. Warms and Sanford I. Freedman of counsel), for respondents in the first above-entitled action.
Louis J. Lefkowitz, Attorney-General (Samuel A. Hirshowitz and Gustave Soderberg of counsel), in his statutory capacity under section 71 of the Executive Law in each of the above-entitled actions.
Charles W. Merritt for New York Chamber of Commerce, amicus curiæ, in the first above-entitled action.
S. Arnold Witte, Arthur M. Arnold and Eugene Rubin for Commerce and Industry Association of New York, Inc., amicus curiæ, in the first above-entitled action.
Harold J. Treanor and William F. Treanor for the Real Estate Board of New York, Inc., amicus curiæ, in the first above-entitled action.
Murray L. Lewis and Harry H. Lipsig for appellant in the second above-entitled action.
Leo A. Larkin, Corporation Counsel (Stanley Buchsbaum, Samuel J. Warms and Sanford I. Freedman of counsel), for respondent in the second above-entitled action.
Chief Judge DESMOND and Judges DYE, VAN VOORHIS, BURKE, SCILEPPI and BERGAN concur.
Court of Appeals of the State of New York.
FULD, J.
On these direct appeals on constitutional grounds from judgments rendered at Special Term, we are called upon to determine the constitutionality of the New York City Commercial Rent or Occupancy Tax Law.
In the first of the above-entitled actions — Ampco v. City of New York — the plaintiffs seek a declaratory judgment that chapter...
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