Legal Opinion
Waldbaum, Inc. v. Finance Administrator
New York Court of Appeals
Decided July 11, 1989PublishedCited by 19 opinions
1Opinion of the Court
OPINION OF THE COURT
Bellacosa, J.
We reverse the order of the Appellate Division which gave petitioner Waldbaum, Inc. — a substantial but still partial lessee — standing to bring its own tax certiorari proceeding with respect to its leased premises. Petitioner does not enjoy this right because the lease does not obligate Waldbaum to pay the real property taxes on the leased premises. It pays only rent which may be affected, in part, by an increase in the landlord’s tax obligation. Nor has Waldbaum acquired a contractual right under the lease to contest the assessment in the owner-lessor’s…
2Cases cited13 opinions
- Great Eastern Mall, Inc. v. CondonNew York Court of Appeals · 1975
- People Ex Rel. New York City Omnibus Corp. v. MillerNew York Court of Appeals · 1939
- In the Matter of PhillipsNew York Court of Appeals · 1875
- People ex rel. Bingham Operating Corp. v. EyrichAppellate Division of the Supreme Court of the State of New York · 1943
- Ames Department Stores v. Assessor of Town of ConcordAppellate Division of the Supreme Court of the State of New York · 1984
8 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- MTR OF STEEL LOS III v. BoardNew York Court of Appeals · 2008
- P.G.C. Associates, L. L. P. v. Assessors of RiverheadAppellate Division of the Supreme Court of the State of New York · 2000
- EFCO Products v. CullenAppellate Division of the Supreme Court of the State of New York · 1990
- Malik v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 2009
- Matter of McCrory v. Village of Mamaroneck Bd. of TrusteesAppellate Division of the Supreme Court of the State of New York · 2020
14 more not listed; retrieve them via the Exa API.