Legal Opinion

People ex rel. New York Central Railroad v. State Tax Commission

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

Decided January 10, 1940PublishedCited by 6 opinions

1Opinion of the CourtHeffernan, J.

The State Tax Commission has appealed from fifteen final orders of the Albany Special Term of the Supreme Court made in certiorari proceedings which canceled special franchise assessments against relator’s property in the town of Stony Point, Rockland county, N. Y., for each of the years from 1921 to 1935, inclusive.

By stipulation of the parties the issues involved were tried together before a referee and are to be disposed of as one proceeding.

The relator is the lessee of the West Shore Railroad with the obligation to pay taxes. The West Shore Railroad for a considerable distance parallels…

2Cases cited13 opinions

  1. United States v. Holt State BankSupreme Court of the United States · 1926
  2. The MontelloSupreme Court of the United States · 1874
  3. Oklahoma v. TexasSupreme Court of the United States · 1922
  4. Economy Light & Power Co. v. United StatesSupreme Court of the United States · 1921
  5. Morgan v. . KingNew York Court of Appeals · 1866

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3Cited by6 opinions

  1. Adirondack League Club, Inc. v. Sierra ClubNew York Court of Appeals · 1998
  2. St. Lawrence Shores, Inc. v. StateNew York Court of Claims · 1969
  3. Adirondack League Club, Inc. v. Sierra ClubAppellate Division of the Supreme Court of the State of New York · 1994
  4. City of Albany v. StateNew York Court of Claims · 1972
  5. People v. System Properties, Inc.New York Supreme Court · 1947

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

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