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.