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CITY OF NEW YORK v. UNITED STATES

No. 74 Civ. 1538 (JMC).

394 F.Supp. 641 (1975)

CITY OF NEW YORK, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, S. D. New York.

May 14, 1975.

Attorney(s) appearing for the Case

W. Bernard Richland, Corp. Counsel of the City of New York (Samuel J. Warms and Raymond Herzog, Asst. Corp. Counsels, New York City, of counsel), for plaintiff.

Paul J. Curran, U. S. Atty., S.D.N.Y. (John S. Siffert, Asst. U. S. Atty., of counsel), for defendant.

OPINION

CANNELLA, District Judge:

This action was commenced by the City of New York pursuant to 28 U.S.C. § 1346 for the refund of certain excise taxes which have been paid to the Federal Government. The sole issue presented for our determination is whether the excise tax on amounts paid for transportation of persons by air under § 4261 of the Internal Revenue Code, 26 U.S.C. § 4261, may constitutionally be imposed on city expenditures for...

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