Case Name: Citibank, N. A., Appellant, v. City of New York Finance Administration, Respondent; Chase Manhattan Bank, N. A., Appellant, v. Finance Administration of the City of New York et al., Respondents
Court: New York Court of Appeals
Jurisdiction: New York
Decision Date: 1979-06-05
Citations: 47 N.Y.2d 851
Docket Number: 
Parties: Citibank, N. A., Appellant, v City of New York Finance Administration, Respondent. Chase Manhattan Bank, N. A., Appellant, v Finance Administration of the City of New York et al., Respondents.
Judges: 
Reporter: New York Reports
Volume: 47
Pages: 851–852

Head Matter:
Citibank, N. A., Appellant, v City of New York Finance Administration, Respondent. Chase Manhattan Bank, N. A., Appellant, v Finance Administration of the City of New York et al., Respondents.
Submitted May 4, 1979;
decided June 5, 1979
APPEARANCES OF COUNSEL
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.

Opinion:
OPINION OF THE COURT
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 US 447).
Concur: Chief Judge Cooke and Judges Jasen, Gabrielli, Jones, Wachtler and Fuchsberg.