Legal Opinion
Federated Department Stores, Inc. v. Podeyn
New York Supreme Court
Decided September 20, 1966PublishedCited by 2 opinions
1Opinion of the CourtHoward T. Hogan, J.
In this tax certiorari proceeding, the respondent county moves for an order compelling the taking of testimony and the production of income, expense and sales statements for the years in question.
The petitioner does not contend that the examination into these items is proscribed by either privilege or statute, but resists the application primarily on the grounds that such information is irrelevant.
There is no question that under usual circumstances the cost of reproduction less depreciation when added to land value provides a ceiling on an assessed valuation regardless of the income from the…
2Cases cited6 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. Manhattan Square Beresford, Inc. v. SextonNew York Court of Appeals · 1940
- 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
1 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Federated Department Stores, Inc. v. PodeynAppellate Division of the Supreme Court of the State of New York · 1969
- Mid-Town Tennis Club of Rochester v. WagnerAppellate Division of the Supreme Court of the State of New York · 1977