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MATTER OF SUTTON-53RD CORP. v. TAX COMM.

7 N.Y.2d 416 (1960)

In the Matter of Sutton-53rd Corp., Respondent, v. Tax Commission of the City of New York, Appellant.

Court of Appeals of the State of New York.

Decided March 3, 1960.

Attorney(s) appearing for the Case

Charles H. Tenney, Corporation Counsel (Morris Einhorn and Morris Handel of counsel), for appellant.

Anthony Curreri, Allan D. Emil and Eugene J. Schwartz for respondent.

Judges DYE, FULD, VAN VOORHIS, BURKE and FOSTER concur with Judge FROESSEL; Chief Judge DESMOND dissents and votes to affirm for the reason that on the proof here, particularly the testimony of Benz and the work sheets, there was a question of ultimate fact as to whether or not the actual construction of this building began before January 25, 1951.

FROESSEL, J.

This is a proceeding to review the tax assessment on petitioner's premises for the year 1952-53. The assessment for that year, as fixed by the appellant Tax Commission, totaled $3,875,000. Included therein was a $3,000,000 "progress" assessment representing the value of an improvement, under construction, but uncompleted, on January 25, 1952, the status date for the tax year in question. Special Term...

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