MATTER OF 6 E. 112TH ST. CORP. v. STATE TAX COMM'N OF THE STATE OF NEW YORK


8 N.Y.2d 930 (1960)

In the Matter of 6 E. 112th Street Corp. et al., Appellants, v. State Tax Commission of the State of New York, Respondent.

Court of Appeals of the State of New York.

Decided June 10, 1960.


Attorney(s) appearing for the Case

Emil Levin and Harry Merwin for appellants.

Louis J. Lefkowitz, Attorney-General (Robert W. Bush and Paxton Blair of counsel), for respondent.

Concur: Chief Judge DESMOND and Judges DYE, VAN VOORHIS and FOSTER. Judges FULD, FROESSEL and BURKE dissent and vote to reverse upon the ground that, by their renting of a few furnished apartments without accompanying services of any kind, petitioners did not thereby engage in any other business nor cease to be "wholly engaged" in the business of real estate and "in holding title to real estate for itself", within the meaning of section 182 of the Tax Law and, accordingly, the commission's reclassification of petitioners is arbitrary and unreasonable.


Order affirmed, with costs...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases