Legal Opinion
Reservoir Estates, Inc. v. Paulus
New York Supreme Court
Decided August 17, 1965PublishedCited by 4 opinions
1Opinion of the CourtJohn J. Dillon, J.
The petitioner moves to confirm, and the respondents move to set aside or modify, a Referee’s report finding that the petitioner’s property in the City of Rye was overassessed for the taxable years 1964 and 1965.
There is really no contradiction, as the respondents claim, between the Referee’s finding that both parcels should be given the same unit value (Report, p. 4), and his finding of a lower total land value for Parcel 18-22 than for Parcel 2-16 (Report, p. 14). The Referee probably valued the land on a front-foot basis, as advocated by both of the respondents’ expert witnesses, and there…
2Cases cited6 opinions
- People ex rel. Hall v. OuderkirkAppellate Division of the Supreme Court of the State of New York · 1907
- People ex rel. Empire Mortgage Co. v. CantorAppellate Division of the Supreme Court of the State of New York · 1921
- People ex rel. Empire Mortgage Co. v. CantorAppellate Division of the Supreme Court of the State of New York · 1921
- Stebbins v. Frisbie & Stansfield Knitting Co.Appellate Division of the Supreme Court of the State of New York · 1922
- Rosenzweig v. WeckslerAppellate Division of the Supreme Court of the State of New York · 1932
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3Cited by4 opinions
- Suburbia Apartments, Inc. v. Board of Assessors of NassauNew York Supreme Court · 1971
- Cherrypike Estates, Inc. v. HerbertNew York Supreme Court · 1971
- Lawrence Investing Co. v. Board of ReviewNew York Supreme Court · 1976
- Singer Co. v. Tax AssessorNew York Supreme Court · 1976