
    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 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.  