Legal Opinion
Lockport Union-Sun & Journal, Inc. v. Preisch
Appellate Division of the Supreme Court of the State of New York
Decided April 8, 1959PublishedCited by 3 opinions
1Opinion of the CourtHalpern, J.
This case turns upon the construction of a statute originally enacted in 1904, the meaning of which is strangely still the subject of controversy.
The statute is now to be found in section 12 of the Tax Law. So far as here relevant it reads as follows: “It shall be the duty of the board of assessors of the several towns of this state, and the boards or officials charged with the duty of assessing property for the purposes of taxation in the several cities of the state, to furnish to the clerks of the boards of supervisors of their respective counties, or in the case of the city of New York, to…
2Cases cited10 opinions
- Helvering v. R. J. Reynolds Tobacco Co.Supreme Court of the United States · 1939
- People Ex Rel. Carollo v. BrophyNew York Court of Appeals · 1945
- James v. . PattenNew York Court of Appeals · 1851
- In re the Estate of FaberNew York Court of Appeals · 1953
- Loos v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 1939
5 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- National Elevator Industry, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1978
- Straus v. TullyNew York Court of Appeals · 1979
- Jacobs v. Marine Midland Bank, N. A.New York Supreme Court · 1984