Austin v. Westchester Telephone Co.
The Superior Court of the City of New York and Buffalo
Appeal from special term. Action by David E. Austin, as receiver of taxes in the city of New York, against the Westchester Telephone Company to recover taxes assessed against defendant for the years 1889 and 1890. From an interlocutory judgment entered on a demurrer, and from a judgment entered on the pleadings, defendant appeals. Reversed.
1ConcurrenceSedgwick, C. J.
Upon a motion for judgment upon the answer as frivolous, a plaintiff cannot succeed if argument be necessary to show that the answer is frivolous. In my opinion, the proposition requires argument that the plaintiff need not prove the sufficiency of the assessment and the subsequent proceedings if the defendant makes denials of the sufficiency upon a want of information and belief. It may be argued without manifest frivolity or absurdity that the defendant was under no obligation to go to any trouble or expense to find the records, to peruse them with minuteness, or to make up an opinion as to…
2Cases cited9 opinions
- Central Trust Co. v. New York City & Northern RailroadNew York Court of Appeals · 1888
- Barhyte v. . ShepherdNew York Court of Appeals · 1866
- Swift v. . City of PoughkeepsieNew York Court of Appeals · 1868
- People Ex Rel. Twenty-Third Street Co. v. Commissioners of Taxes & AssessmentsNew York Court of Appeals · 1883
- Sisters of Poor of St. Francis v. MayorNew York Supreme Court · 1888
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