United Parcel Service of New York, Inc. v. Joseph

This is a proceeding under article 78 of the Civil Practice Act to review a final determination of the Comptroller of the City of New York assessing New York City utility taxes for the five-year period from July 1, 1938, to June 30, 1943, against petitioner, United Parcel Service of New York, Inc. (hereinafter referred to as “ United Parcel ”). The tax assessed amounts to $169,541.03 plus penalties and interest to February 25, 1945, in the sum of $87,563.29. It was levied in March, 1946, at the rate of 1% upon United Parcel’s gross income from delivery operations wholly within New York City…