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MATTER OF ABDELLA v. SCRIBNER

31 N.Y.2d 940 (1972)

In the Matter of Ernest Abdella, Appellant, v. Robert Scribner, as Commissioner of Assessment and Taxation of the City of Gloversville, et al., Respondents. (And Another Proceeding.)

Court of Appeals of the State of New York.

Decided December 29, 1972.

Attorney(s) appearing for the Case

Ernest Abdella, appellant in person.

Angelo D. Lomanto, City Attorney, and H. Andrew Schlusberg for respondents.

Concur: Chief Judge FULD and Judges BURKE, SCILEPPI, BERGAN, JASEN and GIBSON. Judge BREITEL dissents and votes to reverse in the following opinion.

Order affirmed without costs. Although error was committed when the trial court accepted the city expert's method of valuation based in part on the capitalization of income from hypothetical buildings, it was harmless error as the other evidence in the record amply supports the determination in the courts below.

BREITEL, J. (dissenting).

I dissent and vote to reverse and remand for a new hearing on the ground that an examination of the entire...

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