MOBIL v. FIN. ADM'R


58 N.Y.2d 95 (1983)

In the Matter of Mobil Oil Corporation, Appellant, v. Finance Administrator of the City of New York, Respondent.

Court of Appeals of the State of New York.

Decided February 15, 1983.


Attorney(s) appearing for the Case

Jerome R. Hellerstein and J. Dwight Evans, Jr., for appellant.

Frederick A. O. Schwarz, Jr., Corporation Counsel (Gale Zareko and Frances Henn of counsel), for respondent.

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


SIMONS, J.

Petitioner in this article 78 proceeding contends that the tax assessed against it under the New York City commercial rent or occupancy tax law is invalid because assessed, in part, against sums it paid to the landlord for cleaning and janitorial services, not rent. The Appellate Division held otherwise and we affirm its judgment.

Petitioner occupies New York City premises under leases containing...

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