Legal Opinion
People Ex Rel. Wessell, Nickel & Gross v. Craig
New York Court of Appeals
Decided May 29, 1923PublishedCited by 23 opinions
1Opinion of the CourtCabdozo, J.
The relator, a domestic manufacturing and mercantile corporation, is the owner of 457 West Forty-fifth street, in the city of New York. On October 1, 1919, the commissioners of taxes entered the assessed valuation of this property on their books as follows: The value of the land was fixed at $42,000, and the value of the land with improvements at $170,000. Included in the improvements was an item of manufacturing machinery, $73,000, which should have been classed as personal property, and was, therefore, exempt (People ex rel. General Chemical Co. v. Cantor, 105 Misc. Rep. 62; 188 App. Div.…
2Cases cited14 opinions
- Tripler v. Mayor, Aldermen & CommonaltyNew York Court of Appeals · 1891
- People Ex Rel. McCabe v. . MatthiesNew York Court of Appeals · 1904
- Ætna Insurance v. Mayor of New YorkNew York Court of Appeals · 1897
- Bank of the Commonwealth v. . the MayorNew York Court of Appeals · 1870
- Strusburgh v. . Mayor, Etc., City of New YorkNew York Court of Appeals · 1882
9 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Adrico Realty Corp. v. City of New YorkNew York Court of Appeals · 1928
- Mercury Machine Importing Corp. v. City of New YorkNew York Court of Appeals · 1957
- City of Rochester v. ChiarellaNew York Court of Appeals · 1983
- Corporate Property Investors v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 1989
- Video Aid Corp. v. Town of WallkillNew York Court of Appeals · 1995
18 more not listed; retrieve them via the Exa API.