Legal Opinion

People ex rel. Ottley Estate Corp. v. Lilly

New York Court of Appeals

Decided March 8, 1951PublishedCited by 4 opinions

1Per curiam

The order in the tax certiorari proceeding

directed that “ there shall be audited and allowed * * * and paid to ” the relator the refund prescribed therein, “ together with the interest * * * from the dates of payment ”. Service of a certified copy of that order upon the comptroller of the city of New York, and service of a copy thereof, with notice of entry, together with a letter of transmittal by relator’s attorney upon the department of finance, were sufficient to start interest running on the refund (People ex rel. 270 Park Ave. Corp. v. Sexton, 295 N. Y. 589; Tax Law, § 296, subd.,2). It…

2Cases cited1 opinion

  1. People Ex Rel. 270 Park Avenue Corporation v. SextonNew York Court of Appeals · 1945

3Cited by4 opinions

  1. Crockford v. ZecherNew York Supreme Court · 1973
  2. Trump-Equitable Fifth Avenue Co. v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 1990
  3. 860 West Tower, Inc. v. LevyNew York Supreme Court · 1979
  4. Technicon Instruments Corp. v. Assessor of GreenburghAppellate Division of the Supreme Court of the State of New York · 1991

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