Legal Opinion · Dissent

Finch, Pruyn & Co. v. Tully

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

Decided July 19, 1979Published

1Dissent

Greenblott, J. P. (dissenting).

Where, as here, the question is one of specific application of a broad statutory term by the agency responsible for administering the statute, the judicial function is limited to determining whether the record contains a rational basis to support the conclusion arrived at by the agency (cf. Matter of Archie Enterprises v State Tax Comm., 57 AD2d 383,. 386; see, also, Matter of UGP Props. v State Tax Comm. of State of N. Y., 64 AD2d 316, 318-319). It is settled that the construction given by an agency responsible for administering a statute will be upheld if not…

2Cases cited5 opinions

  1. Howard v. WymanNew York Court of Appeals · 1971
  2. Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
  3. MATTER OF LIBERMAN v. GallmanNew York Court of Appeals · 1977
  4. UGP Properties, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1978
  5. Archie Enterprises, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1977

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