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MTR. OF CAREY TRANSP. v. PERROTTA

34 A.D.2d 147 (1970)

In the Matter of Carey Transportation, Inc., Petitioner, v. Fioravante G. Perrotta, as Finance Administrator of The City of New York, Respondent

Appellate Division of the Supreme Court of the State of New York, First Department.

April 30, 1970.

Attorney(s) appearing for the Case

David E. Schwab, II, of counsel (Morton L. Price with him on the brief; Harold J. Drescher, attorney), for petitioner.

Isaac C. Donner of counsel (Samuel J. Warms with him on the brief; J. Lee Rankin, Corporation Counsel), for respondent.

CAPOZZOLI and McGIVERN, JJ., concur with NUNEZ, J.; STEUER, J., dissents in an opinion which EAGER, J. P., concurs.

NUNEZ, J.

In this article 78 proceeding petitioner, Carey Transportation, Inc., seeks to annul a determination of respondent Finance Administrator of the City of New York denying Carey's claim for a refund of $4,583.36 paid under title Q (Q41-1.0 to and including Q41-18.0) of chapter 41 of the Administrative Code of the City of New York ("City Utility Tax Law") which provides for a tax of 1% of the gross operating...

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