Legal Opinion

Merchants National Bank & Trust Co. v. Owens

New York Supreme Court

Decided May 13, 1959PublishedCited by 2 opinions

1Opinion of the CourtWilliam E. McClusky, J.

Four motions are presented here, two to review assessments under article 13 of the Tax Law of this State and two motions to dismiss the petition in each proceeding for failure to state sufficient facts.

*245Located in the Towns of Manlius and Dewitt in the County of Onondaga are parcels of land south of Route 5 and continuing southerly across a road known at the Highbridge Road. It is a golf course known as “ The Lyndon Golf Course.” It was and is a course open to the use of the public generally for a price. This course and the several buildings appurtenant thereto were the property of Ernest I.…

2Cases cited10 opinions

  1. In Re the Probate of the Will of MacDowellNew York Court of Appeals · 1916
  2. People v. Brooklyn Garden Apartments, Inc.New York Court of Appeals · 1940
  3. People ex rel. Doctor's Hospital, Inc. v. SextonAppellate Division of the Supreme Court of the State of New York · 1944
  4. Perrin v. . New York Central Railroad Co.New York Court of Appeals · 1867
  5. People Ex Rel. Doctors Hospital, Inc. v. SextonNew York Court of Appeals · 1945

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3Cited by2 opinions

  1. Estate of Wood v. CommissionerUnited States Tax Court · 1962
  2. Estate of Wood v. CommissionerUnited States Tax Court · 1962

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