Legal Opinion

Austin v. Westchester Telephone Co.

The Superior Court of the City of New York and Buffalo

Decided April 2, 1894PublishedCited by 1 opinion

Appeal from special term. Action by David E. Austin, as receiver of taxes in the city of New York, against the Westchester Telephone Company to recover taxes assessed against defendant for the years 1889 and 1890. From an interlocutory judgment entered on a demurrer, and from a judgment entered on the pleadings, defendant appeals. Reversed.

1Opinion of the CourtGildersleeve, J.

This is an appeal from a judgment entered upon the pleadings, in favor of the plaintiff and against the defendant, for the sum of $1,275.31. The action was brought to recover certain personal taxes assessed against the defendant for the . years 1889 and 1890. To the amended answer the plaintiff first demurred, and the demurrer was sustained in part and overruled in part. Upon the pleadings as they then stood, after such demurrer had been in part sustained, the plaintiff moved for judgment upon ■ the ground that the amended answer was frivolous. This motion • was granted, and judgment for…

Also in this document: Concurrence.

2Cases cited13 opinions

  1. Barhyte v. . ShepherdNew York Court of Appeals · 1866
  2. Swift v. . City of PoughkeepsieNew York Court of Appeals · 1868
  3. Southwick v. . SouthwickNew York Court of Appeals · 1872
  4. In Re the Judicial Settlement of the Account of BabcockNew York Court of Appeals · 1889
  5. Town of Duanesburgh v. . JenkinsNew York Court of Appeals · 1874

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3Cited by1 opinion

  1. Singer v. EfflerAlbany City Court · 1896

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