Legal Opinion
People ex rel. Holmes Electric Protective Co. v. Chambers
New York Supreme Court
Decided October 9, 1953PublishedCited by 14 opinions
1Opinion of the CourtSchreiber, J.
Relator brings certiorari proceedings for the tax years 1937, 1938, first half 1939, the fiscal years 1940-41 through 1945-46, and the fiscal years 1947-48 and 1948-49. The proceedings for these years, which exclude 1939-40 and 1946^47, were consolidated because of similarity of the predominant issue in each.
The important or principal question is whether the assessed property is real estate or real property within the meaning of subdivision 6 of section 2 of the Tax Law. If it is, the assessments as made must be upheld; if not, then they must be annulled. An additional factor is involved for…
2Cases cited21 opinions
- Western Union Telegraph Co. v. Attorney General of CommonwealthSupreme Court of the United States · 1888
- Holmes Electric Protective Co. v. . WilliamsNew York Court of Appeals · 1920
- In re New York Telephone Co.Appellate Division of the Supreme Court of the State of New York · 1939
- Holmes Electric Protective Co. v. McGoldrickAppellate Division of the Supreme Court of the State of New York · 1941
- Levy v. . McClellanNew York Court of Appeals · 1909
16 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- MATTER OF QUOTRON SYS., INC. v. IrizarryNew York Court of Appeals · 1979
- Beagell v. DouglasNew York Supreme Court · 1955
- Metropolitan Bank v. Department of AssessmentAppellate Division of the Supreme Court of the State of New York · 1977
- Barnes v. GorhamNew York Supreme Court · 1957
- ADT Co. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1985
9 more not listed; retrieve them via the Exa API.