Roosevelt Raceway, Inc. v. Monaghan

The Harness Racing Commission has appealed from an order at Special Term, in a proceeding pursuant to article 78 of the Civil Practice Act brought by petitioner Roosevelt Raceway, Inc., directing that petitioner’s construction account be credited with Federal income taxes paid or hereafter to be paid, and requiring the commission to correct its records accordingly. The underlying facts and relevant statutory and constitutional provisions have been set forth in Presiding Justice Boteie’s opinion in Matter of Blaikie v. State Harness Racing Comm. (11 AD 2d 196), decided simultaneously herewith,…