DEBEVOISE v. TAXATION & FIN.


149 Misc.2d 571 (1991)

Debevoise & Plimpton, Plaintiff, v. New York State Department of Taxation and Finance et al., Defendants.

Supreme Court, New York County.

January 8, 1991


Attorney(s) appearing for the Case

Debevoise & Plimpton, plaintiff pro se. Robert Abrams, Attorney-General, for defendants.


BEVERLY S. COHEN, J.

Plaintiff moves and defendants cross-move for an order granting summary judgment in this declaratory action.

Plaintiff, a commercial tenant of premises leased for its office located at 875 Third Avenue, New York, New York (premises), challenges the right of defendants to impose and collect sales tax on payments by plaintiff to its landlord for overtime heating, ventilation and air...

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