Legal Opinion

Rose v. Eichhorst

New York Court of Appeals

Decided June 14, 1977PublishedCited by 7 opinions

1Opinion of the CourtCooke, J.

We hold that a conflict of interest occurs when a town board member acquires premises, located in the town in which he serves, at a county tax sale.

Respondents, Gustav and Carmen Eichhorst, were owners in fee of a house and slightly more than six acres of land in the Town of Victor, County of Ontario. On July 12, 1972, the parcel was sold for $1,307.63 by the County of Ontario for unpaid taxes levied against it for the years 1970 and 1971. The tax sale certificates were purchased from the county treasurer by petitioner’s son who assigned them to petitioner Charles G. Rose on March 22, 1973.…

2Cases cited6 opinions

  1. People Ex Rel. Ryan v. . GreenNew York Court of Appeals · 1874
  2. People v. ScottNew York Court of Appeals · 1970
  3. Gaynor v. MarohnNew York Court of Appeals · 1935
  4. Town of Amherst v. County of ErieNew York Court of Appeals · 1933
  5. In re the Estate of WadhamsAppellate Division of the Supreme Court of the State of New York · 1936

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3Cited by7 opinions

  1. Oneida Indian Nation of NY v. City of Sherrill, NYDistrict Court, N.D. New York · 2001
  2. Stone Bridge Farms, Inc. v. County of ColumbiaAppellate Division of the Supreme Court of the State of New York · 2011
  3. O'Malley v. MacejkaNew York Court of Appeals · 1978
  4. County of Sullivan v. Town of TustenAppellate Division of the Supreme Court of the State of New York · 2010
  5. Matter of St. Lawrence County v. City of OgdensburgAppellate Division of the Supreme Court of the State of New York · 2022

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