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CITY OF NEW YORK v. NELSON

309 N.Y. 94 (1955)

City of New York, Respondent, v. Gerald D. Nelson et al., as Successor Trustees under The Will of William Nelson, Deceased, et al., Appellants.

Court of Appeals of the State of New York.

Decided July 8, 1955

Attorney(s) appearing for the Case

William P. Jones and Watson Washburn for appellants.

Peter Campbell Brown, Corporation Counsel (Meyer Scheps, Harry E. O'Donnell, Benjamin Offner and Joseph Brandwen of counsel), for respondent.

CONWAY, Ch. J., DESMOND, DYE, FULD, FROESSEL and VAN VOORHIS, JJ., concur; BURKE, J., taking no part.

Per Curiam.

The order appealed from should be affirmed, without costs.

This is indeed a hard case. Defendants acquired title to the Powell Street property in 1934 and to the 45th Avenue property in 1938, and paid the real estate taxes due thereon. For the nonpayment of water charges, the city acquired title to these properties in an in rem tax foreclosure sale under title D of chapter 17 of the Administrative...

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