MATTER OF CITY OF NEW YORK v. SANFORD


11 N.Y.2d 920 (1962)

In the Matter of the City of New York, Respondent, v. Roswell R. Sanford et al., Constituting the Board of Assessors of the Village of Margaretville, Appellants.

Court of Appeals of the State of New York.

Decided April 26, 1962.


Attorney(s) appearing for the Case

Abraham Streifer and Herman E. Gottfried for appellants.

Leo A. Larkin, Corporation Counsel (William A. Kaercher, Seymour B. Quel and Theodore R. Lee of counsel) for respondent.

Concur: Chief Judge DESMOND and Judges DYE, FULD, VAN VOORHIS, BURKE and FOSTER. Judge FROESSEL dissents and votes to modify the order in the following memorandum.


Order affirmed, with costs, upon the ground that the matters set up by way of defense are not such as can be litigated in a tax certiorari proceeding. We pass upon no other question.

FROESSEL, J. (dissenting).

I would agree for affirmance except with respect to the fourth affirmative defense. While ordinarily the only question in a tax certiorari proceeding is whether the tax assessment is valid (People ex rel. Ambroad Equities v. Miller

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