PEOPLE EX REL. HOLMES ELEC. v. CHAMBERS


1 Misc.2d 990 (1953)

The People of the State of New York ex rel. Holmes Electric Protective Co., Relator, v. Harry B. Chambers et al., Constituting the Tax Commission of the City of New York, Respondents.

Supreme Court, Special Term, New York County.

October 9, 1953.


Attorney(s) appearing for the Case

Frank A. Fritz and George Q. Slocum for relator.

Denis M. Hurley, Corporation Counsel (Morris Handel and William A. Marks of counsel), for respondents.


SCHREIBER, J.

Relator brings certiorari proceedings for the tax years 1937, 1938, first half 1939, the fiscal years 1940-41 through 1945-46, and the fiscal years 1947-48 and 1948-49. The proceedings for these years, which exclude 1939-40 and 1946-47, were consolidated because of similarity of the predominant issue in each.

The important or principal question is whether the assessed property is real estate...

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