Legal Opinion · Dissent

Lacidem Realty Corp. v. Graves

Appellate Division of the Supreme Court of the State of New York

Decided March 4, 1942Published

1Dissent

Heffernan, J:

(dissenting). Respondents denied petitioner’s application for the refund of emergency taxes on the furnishing of utility services paid under section 186-a of the Tax Law for the quarter year periods from the quarter ending August 31, 1938, to the quarter ending May 31, 1941, and that determination is the subject of this .review.

The petitioner is the owner of a ten-story building and pent house located in the city of New York exclusively rented to physicians, dentists, a private hospital, a drug store and a pathological laboratory. It purchases electric current from the…

2Cases cited7 opinions

Welch v. HenrySupreme Court of the United States · 1938
Untermyer v. AndersonSupreme Court of the United States · 1928
Matter of 320 W. 37th St., Inc. v. McGoldrickNew York Court of Appeals · 1939
Matter of 339 Central Park West, Inc. v. GravesNew York Court of Appeals · 1940
339 Central Park West, Inc. v. GravesAppellate Division of the Supreme Court of the State of New York · 1940

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