Legal Opinion
Adrico Realty Corp. v. City of New York
New York Court of Appeals
Decided December 31, 1928PublishedCited by 84 opinions
1Opinion of the CourtCrane, J.
This appeal brings once more before this court the law of voluntary payments. The principle is well established that a voluntary payment of a tax made under a mistake of law, but with a full knowledge of all the facts, cannot be recovered. (Cooley on Taxation, vol. 3, sec. 1282; 48 American Law Reports Anno, p. 1382.) This court in Matter of Village of Delhi (201 N. Y. 408) stated the rule in this language: “ Where an assessment is void on its face and a person without duress in fact pays the tax levied upon such assessment, it is a voluntary payment and cannot be recovered. * * * Where an…
2Cases cited22 opinions
- Atchison, Topeka & Santa Fe Railway Co. v. O'ConnorSupreme Court of the United States · 1912
- Harmony v. . BinghamNew York Court of Appeals · 1854
- Robertson v. Frank Brothers Co.Supreme Court of the United States · 1889
- Radich v. HutchinsSupreme Court of the United States · 1877
- Peyser v. Mayor of New YorkNew York Court of Appeals · 1877
17 more not listed; retrieve them via the Exa API.
3Cited by84 opinions
- The First National Bank of Cincinnati v. Sidney Pepper, Elsie W. Cox, Defendants-Cross-Claimants-Appellants, Modern Talking Picture Service, Inc.Court of Appeals for the First Circuit · 1972
- Mercury Machine Importing Corp. v. City of New YorkNew York Court of Appeals · 1957
- Grad v. RobertsNew York Court of Appeals · 1964
- City of Rochester v. ChiarellaNew York Court of Appeals · 1983
- Gimbel Bros. v. Brook Shopping Centers, Inc.Appellate Division of the Supreme Court of the State of New York · 1986
79 more not listed; retrieve them via the Exa API.