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SHAPIRO v. CITY OF N. Y.

67 Misc.2d 1021 (1971)

Meyer Shapiro, on Behalf of Himself and All Other Self-Employed Professionals Practicing Individually and Similarly Situated, Plaintiff, v. City of New York et al., Defendants.

Supreme Court, Special Term, Kings County.

October 19, 1971

Attorney(s) appearing for the Case

Meyer Shapiro, plaintiff in person. J. Lee Rankin, Corporation Counsel (Samuel J. Warms and Isaac C. Donner of counsel), for City of New York, defendant. Stephen M. Raphael for Brooklyn Bar Association, amicus curiae.

J. COURTNEY McGROARTY, J.

Plaintiff, an attorney, by order to show cause containing a stay against the city from enforcing collection of the unincorporated business income tax against self-employed practitioners, seeks a declaration of unconstitutionality of Local Law No. 36 of the Local Laws of the City of New York passed by the City Council June 22, 1971 and approved by the Mayor on June 30, 1971 (published in the City Record, July 2, 1971, p...

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