ALLEN v. STATE TAX COMMN.


126 A.D.2d 51 (1987)

In the Matter of William O. Allen, Petitioner, v. State Tax Commission, Respondent

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

March 12, 1987


Attorney(s) appearing for the Case

Saltzman & Holloran (Michael I. Saltzman of counsel), for petitioner.

Robert Abrams, Attorney-General (Nancy A. Spiegel and Wayne L. Benjamin of counsel), for respondent.

MAHONEY, P. J., KANE, WEISS and LEVINE, JJ., concur.


CASEY, J.

Petitioner was the executive director of Arthur C. Logan Hospital (originally known as Knickerbocker Hospital) from 1972 to 1978. The hospital, located in Harlem, New York City, served mostly a poor black community and employed approximately 90 people. In the early 1970s the hospital began to experience financial difficulties due to the fact that the Medicare and Medicaid receipts, its main source of...

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