1. Home
  2. Browse Decisions
  3. N.Y.2d
  4. 44 N.Y.2d
  5. 44 N.Y.2d 7 (1978)
 

BUFFALO v. CARGILL, INC.

44 N.Y.2d 7 (1978)

City of Buffalo, Appellant, v. Cargill, Incorporated, Respondent. County of Erie, Appellant, v. Cargill, Incorporated, Respondent.

Court of Appeals of the State of New York.

Decided February 16, 1978.

Attorney(s) appearing for the Case

Leslie G. Foschio, Corporation Counsel (Charles S. Desmond and Hugh B. Scott of counsel), for appellant in the first above-entitled action.

Alexander C. Cordes, Gerard R. Haas, John K. McCormick and Paul F. Jones for respondent in the first above-entitled action.

Thaddeus J. Szymanski, County Attorney (Jan P. Egger of counsel), for appellant in the second above-entitled action.

Alexander C. Cordes, Gerard R. Haas, John K. McCormick and Paul F. Jones for respondent in the second above-entitled action.

Chief Judge BREITEL and Judges JONES and WACHTLER concur with Judge GABRIELLI; Judge JASEN dissents and votes to reverse in a separate opinion in which Judge COOKE concurs; Judge FUCHSBERG taking no part.

GABRIELLI, J.

The issue on these appeals is whether the acquisition of a tax sale certificate by a taxing district as the result of a tax sale held pursuant to established statutory procedures, extinguishes the right of that taxing district to thereafter impose personal liability for the unpaid taxes in a separate action against the taxpayer. The Appellate Division, relying on this court's decision in Matter...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases