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CITROEN CARS CORP. v. CITY OF N. Y.

30 N.Y.2d 300 (1972)

In the Matter of Citroen Cars Corporation, Respondent-Appellant, v. City of New York, Department of Finance, Appellant-Respondent.

Court of Appeals of the State of New York.

Decided May 3, 1972.

Attorney(s) appearing for the Case

J. Lee Rankin, Corporation Counsel (Samuel J. Warms, Stanley Buchsbaum and Isaac C. Donner of counsel), for appellant-respondent.

George J. Wade for respondent-appellant.

Chief Judge FULD and Judges BURKE, SCILEPPI, BERGAN, JASEN and GIBSON concur.

BREITEL, J.

In a proceeding (CPLR art. 78) to review a tax deficiency assessment by the New York City Finance Administrator, there are cross appeals. The assessments arose out of the petitioner importer's failure to pay the city franchise tax measured by gross receipts from wholesale and retail sales of imported automobiles. The Federal Constitution immunizes imports from local taxation, and the Supreme Court...

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