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MATTER OF SCHAEFER BREWING CO. v. GEROSA

14 N.Y.2d 25 (1964)

In the Matter of F. & M. Schaefer Brewing Co., Appellant, v. Lawrence E. Gerosa, as Comptroller of the City of New York, Respondent.

Court of Appeals of the State of New York.

Decided February 20, 1964.

Attorney(s) appearing for the Case

Francis L. Casey and Josiah Willard for appellant.

Leo A. Larkin, Corporation Counsel (Stanley Buchsbaum and Anthony G. Simonelli of counsel), for respondent.

Chief Judge DESMOND and Judges DYE, VAN VOORHIS, BURKE and BERGAN concur with Judge FULD; Judge SCILEPPI dissents in a memorandum.

FULD, J.

In Matter of Schaefer Brewing Co. v. Gerosa (4 N.Y.2d 423, app. dsmd. for want of substantial Federal question 358 U.S. 282), this court held that the City of New York could, under its General Business and Financial Tax Law (Administrative Code of City of New York, § B46-2.0, subd. a), tax in full the petitioner's receipts...

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