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MATTER OF SEAGRAM & SONS v. TAX COMM.

14 N.Y.2d 314 (1964)

In the Matter of Joseph E. Seagram & Sons, Inc., Appellant, v. Tax Commission of the City of New York et al., Respondents.

Court of Appeals of the State of New York.

Decided June 10, 1964.

Attorney(s) appearing for the Case

Samuel I. Rosenman, Frederick J. Lind, Seymour M. Klein, Max Freund, Lawrence R. Eno and Ernest A. Gleit for appellant.

Leo A. Larkin, Corporation Counsel (James J. McGowan and Edward J. McLaughlin of counsel), for respondents.

Paul Windels, Whitney North Seymour, C. McKim Norton and Edward R. Finch, Jr., for Regional Plan Association and others, amici curiæ.

Judges DYE, FULD and BERGAN concur with Chief Judge DESMOND; Judge BURKE dissents in a separate opinion in which Judges VAN VOORHIS and SCILEPPI concur.

Chief Judge DESMOND.

In this proceeding to review tax assessments the contest is as to the values ($20,500,000 in two of the years, $21,000,000 in the third year) assigned by the Tax Commission to the building which was completed just before the first of these tax years at a cost of $36,000,000. Summarized, the position of appellant is that capitalization of rental income, including estimated rent for the offices...

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