Mobil Oil Corp. v. Commissioner of Finance of City of New York

Petition seeking to annul the final determination of the Commissioner of Finance of the City of New York, dated July 16, 1982, is granted and the determination is unanimously annulled, on the law, and the claim for refund is granted, without costs, in an order to be settled, f It is undisputed that due to a miscalculation in the tax allocation percentage, petitioner (Mobil) overpaid New York City general corporation tax for 1974 in the amount of $171,707.03. The Commissioner’s hearing officer adopted an auditor’s finding that the amount of overpayment, including interest, totaled $243,824.26.…