Finch, Pruyn & Co. v. Tully
Appellate Division of the Supreme Court of the State of New York
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
- Howard v. WymanNew York Court of Appeals · 1971
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- MATTER OF LIBERMAN v. GallmanNew York Court of Appeals · 1977
- UGP Properties, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1978
- Archie Enterprises, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1977