Legal Opinion
People ex rel. Norwich Pharmacal Co. v. Porter
Appellate Division of the Supreme Court of the State of New York
Decided January 15, 1930PublishedCited by 8 opinions
1Opinion of the CourtHill, J.
The relator has obtained a writ of certiorari under the Tax Law (§ 290 et seq., as amd.) to review the 1921 assessment of its property in the city of Norwich. The board of assessors pleaded, among other things, that the assessment for 1921 substantially followed that for 1920 as fixed by the court in a certiorari proceeding, and that the value so fixed is res judicata. This has been tried separately, pursuant to an order severing the issues. This appeal is from a decision that the judgment is not res judicata.
It is res judicata unless the value of the property has increased or decreased, or…
2Cases cited5 opinions
- Gay v. ParpartSupreme Court of the United States · 1883
- People Ex Rel. Eckerson v. . ZundelNew York Court of Appeals · 1899
- People Ex Rel. Warren v. . CarterNew York Court of Appeals · 1890
- People ex rel. American Manufacturing Co. v. Commissioners of Taxes & AssessmentsNew York Supreme Court · 1914
- People ex rel. American Manufacturing Co. v. PurdyAppellate Division of the Supreme Court of the State of New York · 1918
3Cited by8 opinions
- Town of Oyster Bay v. ForteNew York Supreme Court · 1961
- People ex rel. 180 Varick Street Corp. v. MillerNew York Supreme Court · 1937
- People ex rel. Western New York & Pennsylvania Railway Co. v. State BoardAppellate Division of the Supreme Court of the State of New York · 1939
- North American Holding Corp. v. MurdockNew York Supreme Court · 1957
- Buffalo Fire Appliance Corp. v. City of NorwichNew York Supreme Court · 1935
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