LINCOLN CTR. v. TAX COMM


113 Misc.2d 329 (1982)

Lincoln Center for the Performing Arts, Inc., et al., Plaintiffs, v. State Tax Commission et al., Defendants.

Supreme Court, Special Term, New York County.

February 22, 1982


Attorney(s) appearing for the Case

Milbank, Tweed, Hadley & McCloy (Edward I. Handelman of counsel), for plaintiffs. Robert Abrams, Attorney-General (Richard G. Liskov of counsel), for defendants.


BEATRICE SHAINSWIT, J.

Both plaintiffs and defendants move for summary judgment in this action for declaratory judgment.

At issue is whether parking charges at the Lincoln Center parking garage are subject to sales tax imposed by subdivision (c) of section 1107 of the Tax Law, as defendant State Tax Commission has ruled.

The parties are in agreement, after extensive discovery, that no factual issues are in dispute, and that the action...

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