Legal Opinion

People Ex Rel. Parklin Operating Corp. v. Miller

New York Court of Appeals

Decided November 27, 1941PublishedCited by 66 opinions

1Opinion of the Court

Lehman, Ch. J.

The relator is the owner of land in the city of New York, upon which a twenty-story building completed in January, 1925, has been erected. The land and building were assessed by the Board of Taxes and Assessments for the year 1934 at a value of $2,050,000, and for the years 1935 to 1939 at $2,000,000 or slightly less. By certiorari proceedings the relator challenged these assessments, claiming that the total value of the land and building was only $1,400,000. The court at Special Term found that in the year 1934 the value of the land was $715,000 and the value of the building…

2Cases cited3 opinions

  1. People Ex Rel. Manhattan Square Beresford, Inc. v. SextonNew York Court of Appeals · 1940
  2. People ex rel. New York Stock Exchange Building Co. v. CantorAppellate Division of the Supreme Court of the State of New York · 1927
  3. People Ex Rel. New York Stock Exchange Building Co. v. CantorNew York Court of Appeals · 1928

3Cited by66 opinions

  1. W. T. Grant Co. v. SrogiNew York Court of Appeals · 1981
  2. Hellerstein v. Assessor of IslipNew York Court of Appeals · 1975
  3. Great Atlantic & Pacific Tea Co. v. KiernanNew York Court of Appeals · 1977
  4. People Ex Rel. Hotel Paramount Corp. v. ChambersNew York Court of Appeals · 1949
  5. People ex rel. Gale v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1962

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