People ex rel. F. W. Woolworth Co. v. Boyland

• Court: New York Court of Appeals Court of Appeals
• Writing for the Court: The Supreme Court, Special Term, New York County, Schreiber; All concur except BURKE
• Citation: People ex rel. F. W. Woolworth Co. v. Boyland, 173 N.Y.S.2d 32, 4 N.Y.2d 799 (N.Y. 1958)
• Decision Date: 28 February 1958
• Parties: , 149 N.E.2d 531 PEOPLE ex rel. F. W. WOOLWORTH CO., Appellant, v. William E. BOYLAND et al., Constituting The Tax Commission of the City of New York, Respondents.

Page 32

173 N.Y.S.2d 32

4 N.Y.2d 799, 149 N.E.2d 531

PEOPLE ex rel. F. W. WOOLWORTH CO., Appellant, v. William E. BOYLAND et al., Constituting The Tax Commission of the City of New York, Respondents.

Court of Appeals of New York.

Feb. 28, 1958.

Appeal from Supreme Court, Appellate Division, First Department, 286 App.Div. 811, 143 N.Y.S.2d 624.

Proceeding was brought against the Tax Commission of the City of New York for reduction of assessments for certain tax years.

The Supreme Court, Special Term, New York County, Schreiber, J., entered an order reducing the assessments, and the Tax Commission appealed.

The Appellate Division modified the order of the Special Term.

The relator appealed to the Court of Appeals, contending that increase in land values, as well as upward trend of values found by the Appellate Division could not be supported by the record and were contrary to law and precedent.

Hartman, Sheridan & Tekulsky, New York City (Paul Lindemann, New York City, of counsel), for relator-appellant.

Peter Campbell Brown,...