Metropolitan Life Insurance v. City of New York

Motions to dismiss (1) a complaint in an action to recover the amount of a business tax deficiency paid under protest, and (2) a petition in an article 78 proceeding to review the comptroller’s determination of such tax deficiency. The basic question presented involves a construction of certain provisions of the Administrative Code of the City of New York.

In December, 1942, the comptroller issued to the plaintiff-petitioner a notice of a determination of a business tax deficiency covering the years 1933 to 1941. The tax assessment was based upon plaintiff’s receipts from annuity…