Legal Opinion
Citibank, N. A. v. City of New York Finance Administration
New York Court of Appeals
Decided December 21, 1977PublishedCited by 8 opinions
1Opinion of the Court
OPINION OF THE COURT
Fuchsberg, J.
The two petitioners, who each lease and occupy premises in the City of New York, where they have their principal places of business, are banking associations chartered under the laws of the national Government. In separate proceedings, brought under CPLR article 78 and considered together, they challenge imposition upon them of the city’s commercial rent tax (Administrative Code of City of New York, ch 46, tit L) covering the period from June 1, 1970 through May 31, 1972.1
The appeals to us are from judgments of the Appellate Division, which, one Justice…
2Cases cited14 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- First Agricultural National Bank of Berkshire County v. State Tax CommissionSupreme Court of the United States · 1968
- Owensboro National Bank v. OwensboroSupreme Court of the United States · 1899
- Lyon v. Manhattan Railway Co.New York Court of Appeals · 1894
- Ampco Printing-Advertisers ' Offset Corp. v. City of New YorkNew York Court of Appeals · 1964
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3Cited by8 opinions
- Chase Manhattan Bank, N. A. v. Finance Administration of New YorkSupreme Court of the United States · 1979
- Robert J. Lyeth v. Chrysler Corporation, Robert Abrams, Attorney General of the State of New York, InterveningCourt of Appeals for the Second Circuit · 1991
- Kruger v. Page Management Co.New York Supreme Court · 1980
- National Elevator Industry, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1978
- United Communications Corp. v. 1st Tee, Inc.Watertown City Court · 1999
3 more not listed; retrieve them via the Exa API.