C. G. Gunther's Sons v. McGoldrick

This proceeding has been transferred to this court under article 78 of the Civil Practice Act, section 1296, to review a determination made by the comptroller of the city of New York after statutory hearings assessing a deficiency in sales tax under Local Law No. 20 (published as No. 21) of the New York City Local Laws of 1934, as amended, for the périod from December 10, 1934, to December 31, 1935. There is presented for consideration the validity of an additional assessment in the sum of $2,027.19 ($1,580.19 tax, $447 penalty), representing the tax with penalties imposed upon the…