PAROCHIAL BUS SYS., INC. v. LEWISOHN


35 N.Y.2d 938 (1974)

Parochial Bus System, Inc., Appellant, v. Richard Lewisohn, as Administrator, Finance Administration of the City of New York, Respondent.

Court of Appeals of the State of New York.

Decided December 20, 1974.


Attorney(s) appearing for the Case

Samuel B. Zinder, P. C., for appellant.

Adrian P. Burke, Corporation Counsel (Isaac C. Donner and Samuel J. Warms of counsel), for respondent.

Chief Judge BREITEL and Judges JASEN, GABRIELLI, JONES, WACHTLER, RABIN and STEVENS concur.


MEMORANDUM.

The judgment of the Appellate Division should be affirmed. Section 20-b of the General City Law places limitations on respondent's power to tax utilities subject to State tax under section 186-a of the Tax Law (Matter of Brooklyn Union Gas Co. v. McGoldrick, 270 App. Div. 186, affd. sub nom. Matter of Brooklyn Union Gas Co. v. Joseph, 298 N.Y. 536; Matter of Carey Transp. v. Perrotta

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