Title Guarantee & Trust Co. v. City of New York
| Decision Date | 18 June 1943 |
| Citation | 290 N.Y. 910,50 N.E.2d 301 |
| Court | New York Court of Appeals Court of Appeals |
| Parties | TITLE GUARANTEE & TRUST CO., Appellant, v. CITY OF NEW YORK, Respondent. |
OPINION TEXT STARTS HERE
Appeal from Supreme Court, Appellate Division, First Department, 265 App.Div. 304, 38 N.Y.S.2d 715.
Action by the Title Guarantee and Trust Company, as assignee trustee of the rents, issues and profits of the premises of the Real Estate Board of New York Building Company, Inc., at 10-12-14 East 41st Street, New York City, against the City of New York, to recover the amount of submetering taxes paid by plaintiff for stated periods. The first cause of action sought recovery for 34 payments of submetering taxes paid without protest to the city pursuant to the New York City Utility Tax Law, Local Laws 1934, No. 21 published as No. 22, page 151, and covering the month of January, 1935 to October, 1937 inclusive. The second cause of action demanded a repayment of the last seven payments of the same tax made under written protest and covering the period from November, 1937 to May, 1938, inclusive.
The plaintiff claimed that the tax payments made without written protest were recoverable because they were made under duress. It asserted that the local laws and the comptroller's regulations pursuant thereto constituted duress and coercion and that by the regulations the comptroller indicated his intent to impose a tax on plaintiff and that a failure to pay would result in penalties, issuance of a warrant or the filing of a lien against its property.
From a judgment of the Appellate Division, 265 App.Div. 304, 38 N.Y.S.2d 715, modifying the order which denied a cross motion by granting the motion for summary judgment in part and modifying the order which denied plaintiff's motion for summary judgment by granting the motion in part and affirming the orders as modified, the plaintiff appeals.
Affirmed. Harold J. Treanor, of New York City (Hugh B. Archer and James W. Scott, both of New York City, of counsel), for appellant.
Robert H. Schaffer, Acting Corp. Counsel, of New York City (Sol Charles Levine and Raymond Herzog, both of New York City, of counsel), for respondent.
Judgment affirmed with costs.
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