National Cold Storage Co. v. Boyland

This is an article 78 (Civ. Prac. Act) proceeding by petitioner, the National Cold Storage Co., Inc., to compel the Tax Commission of the City of New York to correct its records for the tax year 1960-61 so as to indicate that certain buildings, six in number, which have been assessed as taxable to petitioner, are not assessable or taxable as property of the petitioner. The parties have entered into a “ Stipulation of Facts” and the question presented for determination is solely one of law.

Three of the six buildings were leased by New York Dock Company on January 10, 1914, to Sir William…