New Yorker Magazine, Inc. v. Gerosa

Petitioner, a taxpayer, brings this proceeding, under article 78 of the Civil Practice Act, to review a determina*601tion of the Comptroller of the City of New York which denied claims for refund of and assessed additional city gross receipts taxes for 1947, 1948 and 1949 (General City Law, § 24-a; Local Law, 1946, No. 14 of City of New York; Local Law, 1948, No. 44 of City of New York; Administrative Code, ch. 41, tit. RR; ch. 46, tit. B).

The taxpayer is the publisher of a national magazine. The magazine is published and edited out of taxpayer’s principal office in New York City, although it is…