Capelle v. Makowski

OPINION OF THE COURT

John J. Callahan, J.

Plaintiffs seek a judgment declaring the excise tax on occupancy (Local Laws, 1976, No. 5 of the City of Buffalo) unconstitutional and enjoining the city from collecting said tax or imposing penalties for nonpayment thereof. The present action was commenced by service of an order to show cause, together with a summons and complaint, on or about the 21st day of January, 1977. Upon the return of the show cause order, Justice Cook of this court denied plaintiffs’ request for a preliminary injunction. Issue has not yet been joined and the matter comes…