Citroen Cars Corp. v. City of New York

In a proceeding (CPLR art. 78) to review a tax deficiency assessment by the New York City Finance Administrator, there are cross appeals. The assessments arose out of the petitioner importer’s failure to pay the city franchise tax measured by gross receipts from wholesale and retail sales of imported automobiles. The Federal Constitution immunizes imports from local taxation, and the Supreme Court has held *303that the immunity continues while the import remains in its original form (U. S. Const., art. I, § 10, cl. 2; Brown v. Maryland, 12 Wheat. [25 U. S.] 419). The issue is whether the importer…