Appellate Division of the Supreme Court of the State of New York July 9, 1963 (United States Steel Corp. v. Gerosa)

lead-opinion

Stevens, J.

Petitioner, in this article 78 proceeding, seeks a review of respondent’s determination of petitioner’s liability for business tax imposed pursuant to title B of chapter 46 of the Administrative Code of the City of New York. In order to bring this matter into proper focus a short history of prior proceedings is advisable.