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MATTER OF LEHIGH VALLEY R. R. CO. v. JOSEPH

281 A.D. 57 (1952)

In the Matter of Lehigh Valley Railroad Company, Petitioner, v. Lazarus Joseph, as Comptroller of The City of New York, Respondent

Appellate Division of the Supreme Court of the State of New York, First Department.

December 2, 1952.

Attorney(s) appearing for the Case

Vernon C. Ryder of counsel (Vernon C. Ryder and Richard D. Lalanne, attorneys), for petitioner.

Morris L. Heath of counsel (Stanley Buchsbaum with him on the brief; Denis M. Hurley, Corporation Counsel, attorney), for respondent.

CALLAHAN, VAN VOORHIS and BREITEL, JJ., concur.

PECK, P. J.

This is an article 78 of the Civil Practice Act proceeding to review a determination of the comptroller of the city of New York which denied petitioner's claim for a refund of taxes levied under the city's utility tax law (Administrative Code of City of New York, ch. 41, tit. Q).

Petitioner is a railroad company incorporated in the State of Pennsylvania and operating in the States of Pennsylvania...

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