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MTR. OF CRYSTAL v. CITY OF SYRACUSE

47 A.D.2d 29 (1975)

In the Matter of Milton J. Crystal et al., Respondents, v. City of Syracuse, Department of Assessment, Appellant

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

February 28, 1975.

Attorney(s) appearing for the Case

Edward P. Kearse, Corporation Counsel (Eleanor Theodore of counsel), for appellant.

Crystal, Manes & Rifken (Kenneth D. Whitelaw of counsel), for respondents.

WITMER, J. P., MOULE and MAHONEY, JJ., concur with SIMONS, J.; CARDAMONE, J., dissents and votes to reverse the judgment and dismiss the petition in an opinion.

SIMONS, J.

This is a proceeding to review a tax assessment pursuant to article 7 of the Real Property Tax Law. The items of property assessed are portable plug-in telephones owned by petitioners and located in their law offices. The trial court held that these telephones were not subject to real property tax assessment. Appellant contends that telephones are real property and subject to taxation pursuant to Real...

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