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TN OF NEW CASTLE v. KAUFMANN

72 N.Y.2d 684 (1988)

In the Matter of Town of New Castle, Respondent, v. Charles A. Kaufmann et al., Appellants, et al., Respondent.

Court of Appeals of the State of New York.

Decided December 20, 1988.

Attorney(s) appearing for the Case

Donald F. Leistman and Jamie P. Alpern for appellants.

Lawrence Dittelman, Town Attorney (George W. Echevarria of counsel), for Town of New Castle, respondent.

Chief Judge WACHTLER and Judges KAYE, ALEXANDER, TITONE, HANCOCK, JR., and BELLACOSA concur.

SIMONS, J.

The issue on appeal is whether a residence containing a professional office, used on occasion to render psychiatric services, is "used exclusively for residential purposes" thereby qualifying for small claims assessment review pursuant to RPTL 730. We hold that it is. Accordingly, we reverse the Appellate Division order and dismiss the petition.

Respondents Charles Kaufmann and Joan Zoldessy...

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