Legal Opinion
Barnum v. Srogi
New York Court of Appeals
Decided October 15, 1981PublishedCited by 21 opinions
1Opinion of the Court
OPINION OF THE COURT
Memorandum.
The order of the Appellate Division should be affirmed, with costs.
The only issue properly before us on this appeal is whether the Appellate Division erred in increasing the “full value” of the property leased to K-Mart (and thus reducing the judgment for tax overpayments to which petitioners are entitled) to reflect the excess of the rents paid to K-Mart by its sublessees over the rents paid by K-Mart to petitioners for the subleased space.
Special Term used income capitalization as the basis for computation of full value. What is capitalized in such a…
2Cases cited7 opinions
- W. T. Grant Co. v. SrogiNew York Court of Appeals · 1981
- Merrick Holding Corp. v. Board of AssessorsNew York Court of Appeals · 1978
- People Ex Rel. Hotel Paramount Corp. v. ChambersNew York Court of Appeals · 1949
- Forest-Fehlhaber v. StateAppellate Division of the Supreme Court of the State of New York · 1980
- Matter of Trinity Place Co. v. Fin. Adm'r of the City of New YorkNew York Court of Appeals · 1980
2 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Northville Industries Corp. v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 1988
- Miriam Osborn Memorial Home Ass'n v. Assessor of City of RyeAppellate Division of the Supreme Court of the State of New York · 2010
- Alexander's Department Store of Valley Stream, Inc. v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 1996
- Welch Foods Inc. v. Town of PortlandAppellate Division of the Supreme Court of the State of New York · 1992
- City of Troy v. KusalaAppellate Division of the Supreme Court of the State of New York · 1996
16 more not listed; retrieve them via the Exa API.