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MTR. OF N. Y. CENT. R. R. v. DONNELLY

8 A.D.2d 65 (1959)

In the Matter of The New York Central Railroad Company, Appellant, v. Eugene J. Donnelly et al., as Assessors of The City of Buffalo, Respondents

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

May 13, 1959.

Attorney(s) appearing for the Case

Vaughan, Brown, Kelly, Turner & Symons (Mark N. Turner, Raymond C. Vaughan and Thomas E. Hagmeir of counsel), for appellant.

Anthony Manguso, Corporation Counsel (Abraham I. Okun of counsel), for respondents.

Present — KIMBALL, J. P., WILLIAMS, BASTOW, GOLDMAN and HALPERN, JJ.

HALPERN, J.

This case involves the construction of the provisions of section 292 of the Tax Law, as amended by chapter 551 of the Laws of 1949. This amendment was part of a general revision of article 13 of the Tax Law, which was adopted upon the recommendation of the Judicial Council. We are concerned only with the provisions of subdivision 1 of section 292 governing proceedings to review tax assessments in up-State New York. So far as here relevant...

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