City of New York v. Beers
Appellate Division of the Supreme Court of the State of New York
Appeal by the defendant, Lucius H. Beers, as trustee, etc., from a judgment of the Supreme Court in favor of the plaintiff, entered in the office of the clerk of the county of New York on the 26th day of January, 1914, upon the decision of the court after a trial before the court without a jury.
1Opinion of the Court
Hotchkiss, J.:
Defendant claims to have been a resident of Westhampton since July, 1910. It appears that since 1904 he has lived at Westhampton from May until November in each year. In November it is his custom to move with his family to New York city where he rents a house for the season. Since 1903 he has voted at Westhampton at both State and local elections, and he is and for the last ten years past has been assessed for personal taxes in the town of Southhampton which includes the village of Westhampton. In certain judicial proceedings to which he was a party he has, within the period…
2Cases cited1 opinion
- People ex rel. Beers v. FeitnerNew York Supreme Court · 1903
3Cited by1 opinion
- In re the Transfer Tax upon the Estate of LyonNew York Surrogate's Court · 1921