Legal Opinion
Rusciano & Son Corp. v. Roche
Appellate Division of the Supreme Court of the State of New York
Decided March 31, 1986PublishedCited by 8 opinions
1Opinion of the Court
— In consolidated tax certiorari proceedings, the petitioner Rusciano & Son Corp. appeals from a judgment of the Supreme Court, Westchester County (Slifkin, J.), dated December 7, 1984, which granted the respondents’ motion to dismiss the petitions on the ground that the appraisal submitted by the petitioner Rusciano & Son Corp. failed to comply with the requirements of former 22 NYCRR 678.1.
Judgment affirmed, with one bill of costs.
At the trial of the instant tax certiorari proceedings, the appellant’s appraiser conceded that he had made subjective mental adjustments to both the actual and…
2Cases cited3 opinions
- Stoneleigh Parkway, Inc. v. Assessor of EastchesterAppellate Division of the Supreme Court of the State of New York · 1980
- Peck v. ObenhoffAppellate Division of the Supreme Court of the State of New York · 1981
- Resort HFA v. Finance AdministrationAppellate Division of the Supreme Court of the State of New York · 1981
3Cited by8 opinions
- Northville Industries Corp. v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 1988
- State v. Town of ThurmanAppellate Division of the Supreme Court of the State of New York · 1992
- Orange & Rockland Utilities, Inc. v. WilliamsAppellate Division of the Supreme Court of the State of New York · 1992
- Johnson v. Town of HaverstrawAppellate Division of the Supreme Court of the State of New York · 1987
- Norton Co. v. Assessor of WatervlietAppellate Division of the Supreme Court of the State of New York · 2002
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