In re Hastings
New York County Courts
1Opinion of the CourtGillett, J.
This is a proceeding under section 56-a of the Tax Law to refund certain taxes paid by the applicants, Althenia B. Hastings and Thomas Wood Hastings, assessed against their real estate in the town and village of Kinderhook, Columbia county.
*212These applicants purchased this property in August of 1918, using so-called bonus money paid to the applicant, Thomas Wood Hastings, by the United States govermnent in connection with his services in the armed forces of the United States prior to that date.
The claim for exemption is made under provisions of subdivision 5 of section 4 of the Tax Law, which…
2Cases cited2 opinions
- People Ex Rel. Pells v. Board of SupervisorsNew York Court of Appeals · 1875
- Baer v. GravesNew York Supreme Court · 1933