Home/New York Court of Appeals/6 E. 112th Street Corp. v. State Tax Commission

6 E. 112th Street Corp. v. State Tax Commission

168 N.E.2d 839, 8 N.Y.2d 930, 204 N.Y.S.2d 169, 1960 N.Y. LEXIS 1152
CourtNew York Court of Appeals
DecidedJune 10, 1960
StatusPublished
Cited by1 cases

This text of 168 N.E.2d 839 (6 E. 112th Street Corp. v. State Tax Commission) is published on Counsel Stack Legal Research, covering New York Court of Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
6 E. 112th Street Corp. v. State Tax Commission, 168 N.E.2d 839, 8 N.Y.2d 930, 204 N.Y.S.2d 169, 1960 N.Y. LEXIS 1152 (N.Y. 1960).

Opinion

Order affirmed, with costs; no opinion.

Concur: Chief Judge Desmond and Judges Dye, Van Voorhis and Foster. Judges Fuld, Froessel and Burke dissent and vote to reverse upon the ground that, by their renting of a few furnished apartments without accompanying services of any kind, petitioners did not thereby engage in any other business nor cease to be “ wholly engaged ’ ’ in the business of real estate and ‘ in holding title to real estate for itself ’ ’, within the meaning of section 182 of the Tax Law and, accordingly, the commission’s reclassification of petitioners is arbitrary and unreasonable.

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Cite This Page — Counsel Stack

Bluebook (online)
168 N.E.2d 839, 8 N.Y.2d 930, 204 N.Y.S.2d 169, 1960 N.Y. LEXIS 1152, Counsel Stack Legal Research, https://law.counselstack.com/opinion/6-e-112th-street-corp-v-state-tax-commission-ny-1960.