Berkshire Knitting Mills v. City of New York

Defendants move for summary judgment. In a first cause of action plaintiff seeks a judgment declaring that the city’s business tax does not apply to it. That plaintiff is entitled to such a judgment is conceded for the purpose of this motion. In a second cause of action plaintiff seeks to recover as money had and received all sums paid by it as business tax during the years 1939 to 1953, inclusive. Only the payment of 1939 was made under protest. It is not claimed that any protest was noted, as to any other payment, save as they may have been covered by the initial protest, but it is claimed…