Guild Properties, Inc. v. Armstrong

This is an appeal from an order of the Supreme Court which dismissed a proceeding instituted under article 78 of the Civil Practice Act. Petitioner sought an order directing the Treasurer of Sullivan County to cancel a purported redemption of certain premises purchased hy the petitioner at a tax sale. There is no dispute as to the facts and the record consists of documentary exhibits.

In 1939 the premises in question were owned by Minnie Cohen-stein. The 1939 tax became due January 1, 1940, and was not paid and the premises were sold at a tax sale held in Sullivan County on July 30, 1941.…