MATTER OF AMER. CYANAMID & CHEM. CORP. v. JOSEPH


283 A.D. 99 (1953)

In the Matter of American Cyanamid and Chemical Corporation et al., Petitioners, 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 15, 1953.


Attorney(s) appearing for the Case

Sol Charles Levine of counsel (Joseph M. Godman with him on the brief; S. C. and S. H. Levine, attorneys), for petitioners.

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

CALLAHAN and BREITEL, JJ., concur with PECK, P. J.; DORE J., dissents and votes to annul, in opinion in which BASTOW, J. concurs.


PECK, P. J.

This is an article 78 (Civ. Prac. Act) proceeding to review a final determination of the comptroller of the city of New York assessing a deficiency in sales tax with respect to the business of petitioner American Cyanamid and Chemical Corporation. Although the record is large with facts relating to the sales in question, the issue before us has been simplified and reduced to a matter of law. The legal...

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