Legal Opinion
Joseph E. Seagram & Sons, Inc. v. Tax Commission of New York
Appellate Division of the Supreme Court of the State of New York
Decided March 5, 1963PublishedCited by 18 opinions
1Opinion of the CourtSteuer, J.
The appeal is from an order confirming the assessments for tax purposes for the tax years 1956-57 to 1961-62, inclusive, on the real estate located at 375 Park Avenue. At the outset it is well to bear in mind a fundamental distinction between a proceeding of this character and one to ascertain the value for the purposes of condemnation. In the latter proceeding the court is obligated to find the value of the property. In this proceeding the value need only be found if the petitioner shows that it is less than the value fixed by the appraisers.
Considering first the land values, these progress…
2Cases cited2 opinions
- 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
3Cited by18 opinions
- Great Atlantic & Pacific Tea Co. v. KiernanNew York Court of Appeals · 1977
- Stephen & Stephen Properties, Inc. v. State Tax Com'nSupreme Court of Missouri · 1973
- CPC Int'l, Inc. v. Bor. of Englewood CliffsNew Jersey Superior Court Appellate Division · 1984
- Federal Reserve Bank of Minneapolis v. StateSupreme Court of Minnesota · 1981
- Wellmark, Inc. v. Polk County Board of ReviewSupreme Court of Iowa · 2016
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