Legal Opinion
People ex rel. Crompton Building Corp. v. Sexton
Appellate Division of the Supreme Court of the State of New York
Decided July 3, 1942PublishedCited by 3 opinions
1Per curiam
Concededly the relator did not pay the taxes for the years 1932, 1933 and 1934 for which it claims a refund based upon the reduction of the assessments as provided in the final order entered in these tax certiorari proceedings. Therefore, it was not entitled to the refund.
The only one authorized to receive the refund was the Harlem Savings Bank, since it paid the taxes for the years involved. (People ex rel. N. Y. Title & Mortgage Co. v. Miller, 262 App. Div. 175; affd., 287 N. Y. 685; People ex rel. 842 East 57th Street Corp. v. Miller, 262 App. Div. 132; affd., 287 N. Y. 682.) The fact that…
2Cases cited4 opinions
- People Ex Rel. New York Title & Mortgage Co. v. MillerNew York Court of Appeals · 1942
- People Ex Rel. 342 East 57th Street Corp. v. MillerNew York Court of Appeals · 1942
- People ex rel. 342 East 57th Street Corp. v. MillerAppellate Division of the Supreme Court of the State of New York · 1941
- People ex rel. New York Title & Mortgage Co. v. MillerAppellate Division of the Supreme Court of the State of New York · 1941
3Cited by3 opinions
- Adam Jay Associates v. Board of Assessors of NassauNew York Court of Appeals · 1984
- Longwood Associates v. Board of AssessorsNew York Supreme Court · 1976
- Greater New York Savings Bank v. Delco Development Co.Appellate Division of the Supreme Court of the State of New York · 1998