Legal Opinion

Voicestream Wireless Corp. v. Assessor of the City of Troy

New York Supreme Court

Decided December 23, 2003PublishedCited by 3 opinions

1Opinion of the Court

OPINION OF THE COURT

James B. Canfield, J.

*724Petitioner Voicestream Wireless Corporation moves for summary judgment in this Real Property Tax Law article 7 proceeding.

Voicestream bears the initial burden of making a prima facie showing of entitlement to judgment as a matter of law, tendering sufficient evidence to eliminate any material issues of fact from the case (Zuckerman v City of New York, 49 NY2d 557, 562 [1980]). The sole issue before the court is whether, as a matter of law, what Voicestream describes as “communications equipment” is “real property” within the meaning of Real Property…

2Cases cited6 opinions

  1. Zuckerman v. City of New YorkNew York Court of Appeals · 1980
  2. Winegrad v. New York University Medical CenterNew York Court of Appeals · 1985
  3. Majewski v. Broadalbin-Perth Central School DistrictNew York Court of Appeals · 1998
  4. Tompkins v. . HunterNew York Court of Appeals · 1896
  5. Drew v. Schenectady CountyNew York Court of Appeals · 1996

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

3Cited by3 opinions

  1. Nextel of New York, Inc. v. Assessor of Spring ValleyNew York Supreme Court · 2004
  2. Matter of Nextel of N.Y. v. Assessor for Vil. of Spring Val.New York Supreme Court, Rockland County · 2004
  3. Matter of Voicestream Wireless Corp. v. Assessor of City of TroyNew York Supreme Court, Rensselaer County · 2003

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