Cohen v. Murphy

Appellate Division of the Supreme Court of New York

Cohen v. Murphy

26 A.D.2d 718, 271 N.Y.S.2d 415, 1966 N.Y. App. Div. LEXIS 3773

CourtAppellate Division of the Supreme Court of the State of New York

DecidedJuly 1, 1966

StatusPublished

This text of 26 A.D.2d 718 (Cohen v. Murphy) is published on Counsel Stack Legal Research, covering Appellate Division of the Supreme Court of the State of New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cohen v. Murphy, 26 A.D.2d 718, 271 N.Y.S.2d 415, 1966 N.Y. App. Div. LEXIS 3773 (N.Y. Ct. App. 1966).

Pincite

Opinion

Memorandum by the Court. In following its administrative formula as to the allocation of a temporary estate tax payment between tax principal and accrued interest thereon, in practice since 1930 and thus deemed to have received legislative sanction (Matter of Marx v. Bragalini, 6 N Y 2d 322, 332), the respondent commission cannot be said to have acted arbitrarily or capriciously if, indeed, appellants’ covering letter forwarding payment can be read to request a method of allocation between the two statutory charges, simultaneously due and owing, at variance with that provided by the formula. Judgment affirmed, without costs. Gibson, P. J., Herlihy, Reynolds, Taylor and Aulisi, JJ., concur.

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Memorandum by the Court. In following its administrative formula as to the allocation of a temporary estate tax payment between tax principal and accrued interest thereon, in practice since 1930 and thus deemed to have received legislative sanction (Matter of Marx v. Bragalini, 6 N Y 2d 322, 332), the respondent commission cannot be said to have acted arbitrarily or capriciously if, indeed, appellants’ covering letter forwarding payment can be read to request a method of allocation between the two statutory charges, simultaneously due and owing, at variance with that provided by the formula. Judgment affirmed, without costs. Gibson, P. J., Herlihy, Reynolds, Taylor and Aulisi, JJ., concur.

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Bluebook (online)

26 A.D.2d 718, 271 N.Y.S.2d 415, 1966 N.Y. App. Div. LEXIS 3773, Counsel Stack Legal Research, https://law.counselstack.com/opinion/cohen-v-murphy-nyappdiv-1966.