Legal Opinion

Rogers v. Graves

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

Decided June 22, 1938PublishedCited by 11 opinions

1Opinion of the CourtHeffernan, J.

This is a certiorari proceeding to review a final determination of the State Tax Commission assessing a mortgage tax, payable upon the recordation of a certain written instrument.

Since the institution of this proceeding Charles B. Rogers, one of the petitioners, died, and his executors have been substituted in bis place.

The facts are not in dispute. Mr. Rogers and the late Mr. Justice DeAngelis were trustees under the will of Elizabeth B. Rogers, the former’s mother. Mr. Rogers was president of the First National Bank of Utica, which institution was later named First National Bank and Trust…

2Cases cited6 opinions

  1. Stewart v. . Long Island R.R. Co.New York Court of Appeals · 1886
  2. Rolfe v. . HewittNew York Court of Appeals · 1920
  3. Ming v. . CorbinNew York Court of Appeals · 1894
  4. Hyde & Gleises v. Booraem & Co.Supreme Court of the United States · 1842
  5. White v. WalshNew York Supreme Court · 1909

1 more not listed; retrieve them via the Exa API.

3Cited by11 opinions

  1. Municipal Capital Appreciation Partners I, L.P. v. PageDistrict Court, S.D. New York · 2002
  2. Decker v. CanzoneriAppellate Division of the Supreme Court of the State of New York · 1939
  3. Nederlandse Draadindustrie NDI B v. v. Grand Pre-Stressed Corp.District Court, E.D. New York · 1979
  4. American Surety Co. v. RosenthalNew York Supreme Court · 1954
  5. O'Connell v. Prakope (In Re Prakope)United States Bankruptcy Court, E.D. New York · 2004

6 more not listed; retrieve them via the Exa API.

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