Brown's Limousine Service, Inc. v. Irizzarry

In this action brought by plaintiff, a limousine service, for a judgment declaring that it is not subject to the New York City utility tax (Administrative Code of City of New York, ch 46), plaintiff moves for summary judgment. Plaintiff claims that, during the tax years in question, it was not a utility as defined by law, that the utility tax, if imposed, would constitute impermissible double taxation, and that the tax, if imposed, would constitute an unconstitutional taxation upon interstate commerce.

Only the last assertion merits extended discussion. As to the other claims, suffice to say…