Legal Opinion
Rogers Peet Co. v. State
New York Court of Claims
Decided January 30, 1946No. Claim No. 27811PublishedCited by 2 opinions
1Opinion of the CourtRyan, J.
This claim has been submitted upon an agreed statement of facts. Claimant is a domestic corporation and owns or leases and operates two buildings, one at 485 Fifth Avenue and one at 842 Broadway, in the borough of Manhattan, New York City. As an incident to its ownership and operation of said buildings, claimant submetered electricity to its tenants during the years 1937, 1938 and 1939, and upon such utility paid taxes to the State of New York, assessed on a monthly basis, in the total amount of $793.20. The last payment was made on March 22,1940, for the month of December, 1939.
The taxes so…
2Cases cited9 opinions
- Field v. ClarkSupreme Court of the United States · 1892
- Matter of Lacidem Realty Corp. v. GravesNew York Court of Appeals · 1942
- Reid v. . Suprs. of Albany Co.New York Court of Appeals · 1891
- Dee v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1939
- Matter of Dee v. State Tax CommissionNew York Court of Appeals · 1940
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3Cited by2 opinions
- Skakandy v. StateNew York Court of Claims · 1946
- Guaranty Trust Co. v. StateNew York Court of Claims · 1946