MTR. OF NAT. COLD STORAGE v. BOYLAND


16 A.D.2d 267 (1962)

In the Matter of The National Cold Storage Co., Inc., Respondent, v. William E. Boyland et al., Constituting The Tax Commission of the City of New York, Appellants

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

April 19, 1962.


Attorney(s) appearing for the Case

Daniel L. Cammarano of counsel (Edward J. McLaughlin with him on the brief; Leo A. Larkin, Corporation Counsel), for appellants.

William A. Moore of counsel (Ralph E. Reynolds with him on the brief; Choate Ronalds Reynolds & Hollister, attorneys), for respondent.

BOTEIN, P. J., RABIN, VALENTE and BASTOW, JJ., concur.


BREITEL, J.

Involved is whether some six buildings, part of a complex of seven buildings, of which petitioner tenant is the owner according to leases under which it holds, are taxable as real property. The underlying land is not owned by the tenant, but by The Port of New York Authority, and is tax exempt by virtue of statute and certain agreements between the landowner and the city.

Special Term, finding...

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