Legal Opinion
People Ex Rel. N.Y.C., Etc., R.R. Co. v. . Woodbury
New York Court of Appeals
Decided May 20, 1913PublishedCited by 9 opinions
1Opinion of the Court
ACTION NO. 1.
In 1907 when the assessment under review was made, the Tax Law contained this provision:
"The term special franchise shall not be deemed to include the crossing of a street, highway or public place where such crossing is not at the intersection of another street or highway, unless such crossing shall be at other than at right angles for a distance of not less than two hundred and fifty feet, in which case the whole of such crossing shall be deemed a special franchise. This subdivision shall not apply to any elevated railroad." (Laws of 1901, ch. 490; Tax Law, § 2, subd. 4.)
The…
2Cases cited2 opinions
- Moynahan v. . City of New YorkNew York Court of Appeals · 1912
- People Ex Rel. N.Y.C., Etc., Co. v. . GourleyNew York Court of Appeals · 1910
3Cited by9 opinions
- Brastex Corporation v. Allen International, Inc.Court of Appeals for the Second Circuit · 1983
- Beckett v. Prudential Ins. Co. of AmericaDistrict Court, S.D. New York · 1995
- Marsh v. La MarcoNew York Supreme Court · 1973
- Lumpkin v. Albany Truck Rental Service, Inc.Appellate Division of the Supreme Court of the State of New York · 1979
- People ex rel. New York Central v. WoodburyAppellate Division of the Supreme Court of the State of New York · 1915
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