Matter of Lacidem Realty Corp. v. Graves

In Matter of 436 W. 34th Street Corporation v. McGoldrick, 288 N. Y. 346, decided herewith, we have construed New York City Local Law No. 80 of 1940, to impose the City’s utility tax on a landlord’s receipts from his incidental business activity of sub-metering electric current to his tenants. So construed, that Local Law is not, we have held, unconstitutional. In the present case we have for review the annulling, by the Appellate Division, Third Department, of a determination of the State Tax Commission that such receipts of a landlord from such sub-metering operations, are taxable under…