Legal Opinion

People ex rel. Emigrant Industrial Savings Bank v. Sexton

Appellate Division of the Supreme Court of the State of New York

Decided May 17, 1940PublishedCited by 8 opinions

1Opinion of the CourtCallahan, J.

This proceeding was brought under the provisions of the State Tax Law to reduce as excessive for overvaluation an assessment for taxation of $800,000 for 1932 on the relator’s real property, known as the Hudson Theatre Building, the petition alleging that the actual value was no more than $725,000. The relator paid the taxes on April 29, 1932. The return to the writ denied that the assessed valuation was excessive.

The issues in the certiorari proceeding were tried before a referee. The Special Term considered the referee’s report, and rendered its decision on June 27, 1939, but the final…

2Cases cited13 opinions

  1. Brewster v. GageSupreme Court of the United States · 1930
  2. Seaboard Air Line Railway Co. v. United StatesSupreme Court of the United States · 1923
  3. Jacobus v. . ColgateNew York Court of Appeals · 1916
  4. Trustees of the Village of Saratoga Springs v. Saratoga Gas, Electric Light & Power Co.New York Court of Appeals · 1908
  5. Morley v. Lake Shore & Michigan Southern Railway Co.Supreme Court of the United States · 1892

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3Cited by8 opinions

  1. Gregory v. StateCalifornia Supreme Court · 1948
  2. Yamamoto v. CostelloNew York Supreme Court · 1973
  3. In re Acquiring Title by the City of New YorkAppellate Division of the Supreme Court of the State of New York · 1940
  4. Innes & Gaenzler v. Village Assessor of Inc. VillageAppellate Division of the Supreme Court of the State of New York · 1963
  5. Moon v. BloomerNew York Supreme Court · 1944

3 more not listed; retrieve them via the Exa API.

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