Legal Opinion

Martin v. Gwynn

Appellate Division of the Supreme Court of the State of New York

Decided January 11, 1963PublishedCited by 3 opinions

1Opinion of the Court

Appeal from a judgment and order of a Special Term of the Supreme Court, St. Lawrence County. The appellants constituting the Board of Assessors of the Town of Colton, St. Lawrence County, appeal from an order at Special Term annulling as erroneous an assessment as real property of certain machinery and equipment on petitioner’s land, which the Special Term held to be personalty. The machinery and equipment here in issue was used in connection with a gravel pit and consisted of a hopper, constructed of wood, lined with steel, and resting on the ground; primary and secondary crushers *852fastened…

2Cases cited8 opinions

  1. Herkimer County Light & Power Co. v. JohnsonAppellate Division of the Supreme Court of the State of New York · 1899
  2. People ex rel. Jacob Ruppert Realty Corp. v. CantorNew York Supreme Court · 1921
  3. People ex rel. Jacob Ruppert Realty Corp. v. CantorAppellate Division of the Supreme Court of the State of New York · 1922
  4. People Ex Rel. General Chemical Company v. . CantorNew York Court of Appeals · 1920
  5. People ex rel. General Chemical Co. v. CantorNew York Supreme Court · 1918

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3Cited by3 opinions

  1. Charles R. Wood Enterprises, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1979
  2. Honeoye Storage Corp. v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 1980
  3. West Mountain Corp. v. MinerNew York Supreme Court · 1976

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