Legal Opinion

Pepsi-Cola Co. v. Tax Commission

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

Decided June 11, 1963PublishedCited by 22 opinions

1Opinion of the CourtEager, J.

By this proceeding the petitioner attacked the assessed valuation of the property owned by it and situate at 500 Park Avenue, on the southwest corner of Park Avenue and 59th Street. The petitioner, following its purchase of this property in 1956, improved the same by the erection thereon of a new building, which was completed in December, 1959. It was first assessed for the tax year 1960-61 as fully improved and it is with this assessment that we are principally concerned here.

Involved is a modern, 11-story air-conditioned office building, of reinforced concrete construction set on concrete…

2Cases cited7 opinions

  1. Heiman v. BishopNew York Court of Appeals · 1936
  2. People Ex Rel. Parklin Operating Corp. v. MillerNew York Court of Appeals · 1941
  3. People Ex Rel. Wallington Apartments, Inc. v. MillerNew York Court of Appeals · 1942
  4. People ex rel. Four Park Avenue Corp. v. LillyAppellate Division of the Supreme Court of the State of New York · 1942
  5. Semple School for Girls v. BoylandNew York Court of Appeals · 1955

2 more not listed; retrieve them via the Exa API.

3Cited by22 opinions

  1. Great Atlantic & Pacific Tea Co. v. KiernanNew York Court of Appeals · 1977
  2. Federal Reserve Bank of Minneapolis v. StateSupreme Court of Minnesota · 1981
  3. Xerox Corp. v. RossAppellate Division of the Supreme Court of the State of New York · 1979
  4. County Dollar Corp. v. City of YonkersAppellate Division of the Supreme Court of the State of New York · 1983
  5. BCA-White Plains Lanes, Inc. v. GlaserAppellate Division of the Supreme Court of the State of New York · 1982

17 more not listed; retrieve them via the Exa API.

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