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OCEAN CREST HOTEL v. FELL

198 Misc. 478 (1950)

Ocean Crest Hotel, Inc., Plaintiff, v. Frederick V. Fell, as President of the Council of The City of Long Beach, et al., Defendants.

Supreme Court, Special Term, Nassau County.

June 26, 1950.

Attorney(s) appearing for the Case

Milton Popper and Leon Leighton for plaintiff.

Bernard M. Bailey, Corporation Counsel of the City of Long Beach (Irving J. Schultz of counsel), for defendants.

John P. McGrath, Corporation Counsel of the City of New York (Stanley Buchsbaum of counsel), amicus curiæ.

C. A. JOHNSON, J.

In this action, the plaintiff, Ocean Crest Hotel, Inc., seeks judgment declaring that certain taxes imposed by Local Law, 1950, No. 2 of the City of Long Beach do not apply to customers of the plaintiff and asks an injunction against their collection.

By a series of enabling acts (L. 1947, ch. 278; L. 1948, ch. 651; L. 1949, ch. 806; L. 1950, ch. 589) certain counties and cities are...

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