Parochial Bus System, Inc. v. Lewisohn

Memorandum. The judgment of the Appellate Division should be affirmed. Section 20-b of the General City Law places limitations on respondent’s power to tax utilities subject to State tax under section 186-a of the Tax Law (Matter of Brooklyn Union Gas Co. v. McGoldrick, 270 App. Div. 186, affd. sub nom. Matter of Brooklyn. Union Gas Co. v. Joseph, 298 N. Y. 536; Matter of Carey Transp. v. Perrotta, 34 A D 2d 147, affd. 29 N Y 2d 814). However, no such limitation obtains where the utility is not within the purview of section 186-a (Tax Law, § 1221, subd. [a], par. [3]; 58 N. Y. Jur., Taxation,…