Legal Opinion
Mercury Machine Importing Corp. v. City of New York
Appellate Division of the Supreme Court of the State of New York
Decided March 29, 1956Published
1Opinion of the CourtBotein, J.
Plaintiff corporation imports sewing machines from Japan. Its accountant,' unaware that transactions in foreign commerce were not subject to the New York City general business tax on gross receipts (Administrative Code of City of New York, ch. 46, tit. B), caused plaintiff to file a tax return and make payment pursuant to it. A year later, realizing the error, plaintiff applied to the comptroller for return of the payment.
Section B46-7.0 of the Administrative Code, enacted pursuant to article 2-B of the General City Law, provides that “ the treasurer upon the order of the comptroller shall…
2Cases cited24 opinions
- Dun & Bradstreet, Inc. v. City of New YorkNew York Court of Appeals · 1937
- Alsens American Portland Cement Works v. Degnon Contracting Co.New York Court of Appeals · 1917
- Smith v. KirkpatrickNew York Court of Appeals · 1953
- Adrico Realty Corp. v. City of New YorkNew York Court of Appeals · 1928
- Richfield Oil Corp. v. City of SyracuseNew York Court of Appeals · 1942
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