Commodore Hotel, Inc. v. Gerosa

Frank, J. (dissenting).

This is an article 78 proceeding to review a final determination by the city comptroller assessing a New York City sales tax deficiency against the petitioner, for the period January 1, 1945 to December 31, 1947.

The petitioner, as the operator of the Hotel Commodore, collected sales taxes imposed upon various items which it sold and supplied to its guests and customers.

There is no dispute that the bookkeeping and record system adopted by the petitioner was sufficient and comparable to the standard generally employed in the hotel industry. The respondent admits that it…