MATTER OF FIRST NAT'L CITY BANK v. CITY OF NEW YORK FIN. ADMIN.


43 A.D.2d 823 (1974)

In the Matter of First National City Bank, Appellant-Respondent, v. City of New York Finance Administration, Respondent-Appellant

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

January 22, 1974


The commercial occupancy tax, as applied to petitioner, is unconstitutional, and this proceeding was properly and timely brought to review respondent's denial of petitioner's application for a refund. Since the tax is unconstitutional, respondent may not rely on the companion refund provisions thereof, including that which would deny interest on a refund, to defeat petitioner's claims. (Matter of O'Berry,...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases