Legal Opinion
Sutton-53rd Corp. v. Tax Commission
New York Court of Appeals
Decided March 3, 1960PublishedCited by 4 opinions
1Opinion of the CourtFboessel, J.
This is a proceeding to review the tax assessment on petitioner’s premises for the year 1952-53. The assessment for that year, as fixed by the appellant Tax Commission, totaled $3,875,000. Included therein was a $3,000,000 “ progress ” assessment representing the value of an improvement, under construction, but uncompleted, on January 25, 1952, the status date for the tax year in question. Special Term, and the Appellate Division by a divided court, held that the construction of the improvement was commenced after January 25, 1951, and hence this progress assessment was in violation of…
2Cases cited5 opinions
- Ira S. Bushey & Sons v. American InsuranceNew York Court of Appeals · 1923
- People Ex Rel. New York Central & Hudson River Railroad v. PurdyNew York Court of Appeals · 1915
- People ex rel New York Central & Hudson River Railroad v. PurdyAppellate Division of the Supreme Court of the State of New York · 1915
- People Ex Rel. 176 West 87th Street Corp. v. CantorNew York Court of Appeals · 1921
- People ex rel. Shelton Holding Corp. v. GoldfogleAppellate Division of the Supreme Court of the State of New York · 1927
3Cited by4 opinions
- Gramercy North Associates v. BidermanAppellate Division of the Supreme Court of the State of New York · 1991
- Black River Ltd. Partnership v. AstafanAppellate Division of the Supreme Court of the State of New York · 1992
- H & A Realty Co. v. Town of IslipAppellate Division of the Supreme Court of the State of New York · 1994
- Manocherian v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1992