Smith v. City of New York

MEMORANDUM OF DECISION

ANDERSON, Circuit Judge

(sitting by designation).

The respondent, The City of New York, in 1962 sought to assess the Debtor, the New Haven Railroad, for an alleged “benefit” for improvement of a city street which bordered the Railroad’s right-of-way. The work on which this claim for an “improvement assessment” was based, was commenced in 1952 and was completed in 1958. The history of the subsequent administrative proceedings and those in the Supreme Court of New York are hereinafter set forth.

On November 20, 1969 the Trustee for the New Haven Railroad filed in this Court a…