Legal Opinion
Matter of New York Telephone Co., (Canough)
New York Court of Appeals
Decided June 18, 1943PublishedCited by 12 opinions
1Per curiam
The orders should be affirmed, with costs, on the authority of Matter of New York Telephone Co. v. Ferris (257 App. Div. 415, 282 N. Y. 667).
There is no conflict between the Ferris case and People ex rel. New York Edison Co. v. Feitner (99 App. Div. 274, 181 N. Y. 549). The Tax Law has long defined “ real property ” as including “ All mains, pipes and tanks laid or placed in, upon, above or under any public or private street or place for conducting steam, heat, water, oil, electricity * * *.” (§ 2, subd. 6). This provision was held by the Feitner case not to include equipment which the Edison…
2Cases cited4 opinions
- In re New York Telephone Co.Appellate Division of the Supreme Court of the State of New York · 1939
- Matter of New York Telephone Company v. FerrisNew York Court of Appeals · 1940
- People ex rel. New York Edison Co. v. FeitnerAppellate Division of the Supreme Court of the State of New York · 1904
- People Ex Rel. New York Edison Company v. . FeitnerNew York Court of Appeals · 1905
3Cited by12 opinions
- Crystal v. City of Syracuse, Department of AssessmentAppellate Division of the Supreme Court of the State of New York · 1975
- Matter of T-Mobile Northeast, LLC v. DeBellisNew York Court of Appeals · 2018
- People ex rel. Holmes Electric Protective Co. v. ChambersNew York Supreme Court · 1953
- AT&T Information Systems, Inc. v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 1988
- Metropolitan Bank v. Department of AssessmentAppellate Division of the Supreme Court of the State of New York · 1977
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