Rockefeller Center Luncheon Club, Inc. v. Schwartz

This is a motion for summary judgment in an action for a declaratory judgment to determine (a) whether plaintiff is a social club within the meaning of subdivision 7 of section G46-1.0 of the Amusement Tax Law of the City of New York (Administrative Code of City of New York, § G46-1.0, subd. 7); and (b) whether a revocation by defendant of an exemption theretofore granted to plaintiff under the City Amusement Tax Law was illegal and invalid under article 7 of the regulations governing the City Amusement Tax Law. The defendant cross-moves for summary judgment dismissing the complaint and…