MATTER OF SEAGRAM & SONS v. TAX COMM.


18 A.D.2d 109 (1963)

In the Matter of Joseph E. Seagram & Sons, Inc., Appellant, v. Tax Commission of the City of New York et al., Respondents

Appellate Division of the Supreme Court of the State of New York, First Department.

March 5, 1963.


Attorney(s) appearing for the Case

Seymour M. Klein of counsel (Edward H. Helmke with him on the brief; Lynton, Klein, Opton & Saslow, attorneys), for appellant.

James J. McGowan of counsel (Edward J. McLaughlin with him on the brief; Leo A. Larkin, Corporation Counsel), for respondents.

BREITEL, J. P., VALENTE, STEVENS and EAGER, JJ., concur in result and concur with STEUER, J., with respect to land value assessments and treatment of tenant-changes; BREITEL, J. P., concurs in opinion, in which VALENTE and EAGER, JJ., concur.


STEUER, J.

The appeal is from an order confirming the assessments for tax purposes for the tax years 1956-57 to 1961-62, inclusive, on the real estate located at 375 Park Avenue. At the outset it is well to bear in mind a fundamental distinction between a proceeding of this character and one to ascertain the value for the purposes of condemnation. In the latter proceeding the court is obligated to find the value...

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