Legal Opinion
J. C. Penney Co. v. Lewisohn
Appellate Division of the Supreme Court of the State of New York
Decided November 14, 1972PublishedCited by 6 opinions
1Opinion of the CourtMurphy, J.
In this proceeding, instituted pursuant to article 78 of the CPLR, and transferred to this court, we are called upon to review a determination by respondent Finance Administrator made on February 10, 1972, after a statutory hearing, assessing the New York City Commercial Rent or Occupancy Tax (Administrative Code of City of New York, ch. 46, tit. L) on certain residential apartments leased by petitioner.*
Petitioner, a well-known corporation which operates retail stores throughout the world, maintains its principal offices in New York City. It is necessary for it to call to this city, from…
2Cited by6 opinions
- SIN, Inc. v. Department of FinanceNew York Court of Appeals · 1988
- Citibank, N. A. v. City of New York Finance AdministrationNew York Court of Appeals · 1977
- Peat Marwick Main & Co. v. New York City Department of FinanceNew York Supreme Court · 1988
- Peat Marwick Main & Co. v. New York City Department of FinanceNew York Court of Appeals · 1990
- Citibank v. CITY FIN. ADMIN.New York Court of Appeals · 1977
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