In re New York Telephone Co.
Appellate Division of the Supreme Court of the State of New York
1Opinion of the CourtLewis, J.
Is the central office equipment of a telephone company assessable as real property under subdivision 6 of section 2 of the Tax Law?
This question arises upon an appeal by the taxpayer from a judgment dismissing its petition in a proceeding instituted under *416section 2 of chapter 75 of the Laws of 1906 (added, by Laws of 1923, chap. 304, § 2) to correct the 1937 assessment upon the land and building owned by the petitioner at Nos. 321-325 Montgomery street in the city of Syracuse.
The demand of the petitioner is that from the total assessment of $961,825 fixed by the respondents, there should be…
2Cases cited15 opinions
- Hudson River Telephone Co. v. Watervliet Turnpike & Railway Co.New York Court of Appeals · 1892
- Matter of City of New York (Whitlock Ave.)New York Court of Appeals · 1938
- Howitt v. Street & Smith Publications, Inc.New York Court of Appeals · 1938
- Lambert v. . the PeopleNew York Court of Appeals · 1879
- Mendoza Fur Dyeing Works, Inc. v. TaylorNew York Court of Appeals · 1936
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3Cited by27 opinions
- A.J. Temple Marble & Tile, Inc. v. Union Carbide Marble Care, Inc.New York Court of Appeals · 1996
- Crystal v. City of Syracuse, Department of AssessmentAppellate Division of the Supreme Court of the State of New York · 1975
- Matter of T-Mobile Northeast, LLC v. DeBellisNew York Court of Appeals · 2018
- New York Mobile Homes Ass'n v. SteckelNew York Court of Appeals · 1961
- Mularadelis v. Haldane Central School BoardAppellate Division of the Supreme Court of the State of New York · 1980
22 more not listed; retrieve them via the Exa API.