Legal Opinion

Lacidem Realty Corp. v. Graves

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

Decided March 4, 1942PublishedCited by 1 opinion

1Opinion of the CourtHill, P. J.

Review under article 78 of the Civil Practice Act of a determination of the State Tax Commission denying petitioner’s application for a refund of taxes levied under section 186-a of article 9 of the Tax Law, as amended by chapter 137 of the Laws of 1941, in effect March 20, 1941. Petitioner is the owner of a ten-story building located in the city of New York, tenanted by physicians, dentists, a private hospital, drug store and a pathological laboratory. It sells to its tenants electric current which it obtains from the Consolidated Edison Company of New York, Inc., at wholesale rates, and…

2Cases cited4 opinions

  1. Merchants Refrigerating Co. v. TaylorNew York Court of Appeals · 1937
  2. Matter of 320 W. 37th St., Inc. v. McGoldrickNew York Court of Appeals · 1939
  3. Matter of 339 Central Park West, Inc. v. GravesNew York Court of Appeals · 1940
  4. 339 Central Park West, Inc. v. GravesAppellate Division of the Supreme Court of the State of New York · 1940

3Cited by1 opinion

  1. In re Ten Eyck Co.Court of Appeals for the Second Circuit · 1942

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