Home Owners' Loan Corp. v. McGoldrick

This is a proceeding under article 78 of the Civil Practice Act to review a determination of the comptroller of the city of New York denying a refund to the Home Owners’ Loan Corporation of taxes paid under protest under the New York City Sales Tax Law. (Local Law No. 101 of the New York City Local Laws of 1939, as amended.)

The sales upon which the tax was paid were of electric current purchased by the corporation for use in the public halls of a four-family house taken over by it under foreclosure of a home mortgage.

The question is whether the sales tax so imposed violates any provision of…