Legal Opinion
Rock-Time, Inc. v. Finance Administrator
Appellate Division of the Supreme Court of the State of New York
Decided April 15, 1980PublishedCited by 3 opinions
1Opinion of the Court
Judgment, Supreme Court, New York County, entered on or about June 24, 1971, reducing assessments on petitioner’s property for the tax years 1965/1966 to 1970/ 1971 inclusive, reversed, on the law and on the facts, petition dismissed and assessments reinstated and confirmed, without costs. Section 720 of the Real Property Tax Law requires, inter alia, that the "report of the referee * * * shall contain the essential facts found upon which the ultimate finding of facts is made”. The Special Referee’s decision does not state the "essential facts” upon which he predicated the reduction in tax…
2Cases cited7 opinions
- Pepsi-Cola Co. v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1963
- Trinity Place Co. v. Finance AdministratorAppellate Division of the Supreme Court of the State of New York · 1980
- Manufacturers Hanover Trust Co. v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1968
- Matter of Mfrs. Hanover Trust Co. v. Tax Comm'n of the City of New YorkNew York Court of Appeals · 1971
- General Motors Corp. v. Finance AdministratorAppellate Division of the Supreme Court of the State of New York · 1979
2 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Rock Creek Plaza-Woodner Ltd. Partnership v. District of ColumbiaDistrict of Columbia Court of Appeals · 1983
- Manno v. Finance AdministratorAppellate Division of the Supreme Court of the State of New York · 1983
- Abrahams v. New York State Tax CommissionNew York Supreme Court · 1986