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ENGLE v. TALARICO

33 N.Y.2d 237 (1973)

Florence E. Engle, Respondent, v. Victor A. Talarico, as City Assessor of the City of Niagara Falls, Appellant.

Court of Appeals of the State of New York.

Decided December 27, 1973.

Attorney(s) appearing for the Case

George M. Donohue, Corporation Counsel (Jacqueline M. Koshian of counsel), for appellant.

Paul H. Reid, Jr. for respondent.

Thomas F. McGrath and Henry E. Wyluda for New York State Board of Equalization and Assessment, amicus curiae.

Chief Judge FULD and Judges BURKE, JASEN, JONES and WACHTLER concur; Judge GABRIELLI taking no part.

BREITEL, J.

In a certiorari proceeding by petitioner taxpayer to obtain an old age residential real property tax exemption, the city assessor appeals. The issue is whether "income" for purposes of qualifying for the exemption includes return of capital and whether deductions may be taken for capital losses and depreciation of income-producing real property.

The Supreme Court dismissed the petition. The...

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