Parker Meridien Associates v. Grayson

Proceeding pursuant to CPLR article 78, transferred to this court by order, Supreme Court, New York County (Burton S. Sherman, J.), entered June 16, 1988, brought to review and annul a determination dated February 18, 1988, by respondent Commissioner of Finance of the City of New York, which, after a hearing, found that certain rooms had not been counted by petitioner in computing the tax due under the hotel room occupancy tax, and assessed petitioner with a tax deficiency, dismissed and the determination unanimously confirmed, without costs.

Petitioner Associates is the owner of the Hotel…