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MATTER OF ANDREW CATAPANO CO., INC. v. NEW YORK CITY FIN. ADMIN.

40 N.Y.2d 1074 (1976)

In the Matter of Andrew Catapano Co., Inc., and Grow Construction Co., Inc., a Joint Venture, Appellant, v. New York City Finance Administration, Respondent.

Court of Appeals of the State of New York.

Decided December 28, 1976.

Attorney(s) appearing for the Case

William J. Werner for appellant.

W. Bernard Richland, Corporation Counsel (Samuel J. Warms, Raymond Herzog and Gale Zareko of counsel), for respondent.

Chief Judge BREITEL and Judges JASEN, GABRIELLI, JONES, WACHTLER, FUCHSBERG and COOKE concur.

MEMORANDUM.

The judgment of the Appellate Division should be affirmed.

The New York City Unincorporated Business Income Tax Law (Administrative Code of City of New York, ch 46, tit S) is not unconstitutional as violative of equal protection principles. It is well settled that "in taxation, even more than in other fields, legislatures possess the greatest freedom in classification" (Madden v Kentucky,

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