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Citibank, N.A. v. City of New York Finance Admin

Court of Appeals of the State of New York
Jun 5, 1979
392 N.E.2d 884 (N.Y. 1979)

Opinion

Submitted May 4, 1979

Decided June 5, 1979

Appeal from the Appellate Division of the Supreme Court in the First Judicial Department.

Shearman Sterling for Citibank, N.A., appellant.

Dewey, Ballantine, Bushby, Palmer Wood for Chase Manhattan Bank, N.A., appellant.

Allen G. Schwartz, Corporation Counsel (Samuel J. Warms of counsel), for respondents.


In each case: Upon reargument, following remand by the Supreme Court of the United States, judgment reversed, with costs in all courts, and the determination of the City Finance Administration imposing the New York City commercial rent and occupancy tax on petitioner for the period prior to January 1, 1973, annulled (Chase Manhattan Bank, N.A. v Finance Admin. of City of N.Y., 440 U.S. 447).

Concur: Chief Judge COOKE and Judges JASEN, GABRIELLI, JONES, WACHTLER and FUCHSBERG.


Summaries of

Citibank, N.A. v. City of New York Finance Admin

Court of Appeals of the State of New York
Jun 5, 1979
392 N.E.2d 884 (N.Y. 1979)
Case details for

Citibank, N.A. v. City of New York Finance Admin

Case Details

Full title:CITIBANK, N.A., Appellant, v. CITY OF NEW YORK FINANCE ADMINISTRATION…

Court:Court of Appeals of the State of New York

Date published: Jun 5, 1979

Citations

392 N.E.2d 884 (N.Y. 1979)
392 N.E.2d 884
418 N.Y.S.2d 771