In the Matter of Brooklyn Union Gas Company, Respondent,
v.
State Board of Equalization and Assessment, Appellant, and City of New York, Intervenor-Appellant.
In the Matter of National Fuel Gas Distribution Corporation et al., Respondents,
v.
State Board of Equalization and Assessment, Appellant, and Niagara-Wheatfield Central School District, Intervenor. (And Nine Other Proceedings.)
Court of Appeals of the State of New York.https://leagle.com/images/logo.png
Argued June 4, 1985.
Decided July 9, 1985.
Attorney(s) appearing for the Case
Robert Abrams, Attorney-General (Peter H. Schiff, Robert Hermann and Maurice K. Peaslee of counsel), for appellant in the first above-entitled proceeding.
Frederick A. O. Schwarz, Jr., Corporation Counsel (John P. MacArthur, Edith I. Spivack and Gary Schuller of counsel), for intervenor-appellant in the first above-entitled proceeding.
F. Peter O'Hara, Lewis Orgel and Herman Meltzer for respondent in the first above-entitled proceeding.
Melvin H. Osterman, Jr., Michael Whiteman and Jonathan P. Nye for the New York State School Boards Association, amicus curiae in the first above-entitled proceeding.
David E. Blabey and Lawrence G. Malone for the New York State Public Service Commission, amicus curiae in the first above-entitled proceeding.
Henry J. Logan, County Attorney (Edwin G. Michaelian, Kenneth E. Powell and Andrea L. McArdle of counsel), for Westchester County, amicus curiae in the first above-entitled proceeding.
Edward G. McCabe, County Attorney (Robert T. Bloom of counsel), for Nassau County, amicus curiae in the first above-entitled proceeding.
Melvin H. Osterman, Jr., Michael Whiteman and Jonathan P. Nye for Westchester Municipalities, amicus curiae in the first above-entitled proceeding.
Robert Abrams, Attorney-General (Peter H. Schiff, Robert Hermann and Maurice K. Peaslee of counsel), for appellant in the second above-entitled proceeding.
David M. Lascell, G. Robert Witmer, Jr., and Allan E. Floro for respondents in the second above-entitled proceeding.
Melvin H. Osterman, Jr., Michael Whiteman and Jonathan P. Nye for Westchester Municipalities, amicus curiae in the second above-entitled proceeding.
Chief Judge WACHTLER and Judges JASEN, MEYER, SIMONS, KAYE and TITONE concur.
Court of Appeals of the State of New York.
ALEXANDER, J.
The issue presented on these appeals is whether the special franchise properties of the Brooklyn Union Gas Company, and those of National Fuel Gas Distribution Corporation and National Fuel Gas Supply Corporation, are specialty property, to be valued for special franchise assessment and taxation purposes by the reproduction-cost-new-less-depreciation (RCNLD) method, or whether a capitalization-of...
Let's get started
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.
