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LUFTHANSA v. CITY OF NY

85 Misc.2d 719 (1976)

Deutsche Lufthansa Ag, Also Known as Lufthansa German Airlines, Plaintiff, v. City of New York et al., Defendants.

Supreme Court, Special Term, New York County.

January 12, 1976

Attorney(s) appearing for the Case

Shea, Gould, Climenko, Kramer & Casey (Martin I Shelton and Roger Cukras of counsel), for plaintiff. W. Bernard Richland, Corporation Counsel (Samuel J. Warms of counsel), for defendants.

ABRAHAM J. GELLINOFF, J.

Both parties move for summary judgment in this declaratory judgment action challenging defendant city's power to impose sales and use taxes upon plaintiff.

Plaintiff, a corporation organized under the laws of the Federal Republic of Germany, contends that it is exempt from the challenged taxes as the result of a treaty between the United States and the Federal Republic, which...

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