Legal Opinion
American Surety Co. v. Joseph
Appellate Division of the Supreme Court of the State of New York
Decided April 27, 1954Published
1Opinion of the CourtBotein, J.
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 imposing on New York Casualty Company a so-called financial tax deficiency for the tax periods commencing July 1, 1946, and ending June 30, 1950.
The enabling act (General City Law, § 24-a) authorizing the city to adopt local laws for the imposition of such taxes, provides for (1) a “ general business ” or “ gross receipts ” tax, not exceeding % of 1%, measured by the gross receipts from any trade, business, profession, vocation or commercial activity, other than…
2Cases cited5 opinions
- Matter of Good Humor Corporation v. McGoldrickNew York Court of Appeals · 1943
- Matter of Gen. Reinsurance Corp. v. PinkNew York Court of Appeals · 1936
- Holmes Electric Protective Co. v. City of New YorkNew York Court of Appeals · 1952
- Emigrant Industrial Savings Bank v. McGoldrickAppellate Division of the Supreme Court of the State of New York · 1944
- Matter of Guardian Life Ins. Co. of America v. JosephNew York Court of Appeals · 1948