Legal Opinion · Dissent
White Plains Properties Corp. v. Tax Assesor
Appellate Division of the Supreme Court of the State of New York
Decided July 30, 1979Published
1Dissent
Suozzi, J.,
dissents and votes to reverse the judgment and grant a new trial to fix the assessments on the basis of the land value and the depreciated cost value of the structure added thereon, with the following memorandum: The majority, relying on the opinion of Special Term, holds that the subject Macy’s owned and operated department store in White Plains is not a specialty because "The record * * * establishes that the subject was not designed for unique purposes” (cf. People ex rel. New York Stock Exch. Bldg. Co. v Cantor, 221 App Div 193, affd 248 NY 533) and that, as was stated (by…
2Cases cited18 opinions
- People Ex Rel. Parklin Operating Corp. v. MillerNew York Court of Appeals · 1941
- People Ex Rel. Hotel Paramount Corp. v. ChambersNew York Court of Appeals · 1949
- People ex rel. New York Stock Exchange Building Co. v. CantorAppellate Division of the Supreme Court of the State of New York · 1927
- People Ex Rel. New York Stock Exchange Building Co. v. CantorNew York Court of Appeals · 1928
- Joseph E. Seagram & Sons, Inc. v. Tax CommissionNew York Court of Appeals · 1964
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