Colonial Pipeline Co. v. State Board of Equalization & Assessment

Appellate Division of the Supreme Court of New York

Colonial Pipeline Co. v. State Board of Equalization & Assessment

51 A.D.2d 793, 380 N.Y.S.2d 64, 1976 N.Y. App. Div. LEXIS 11367

Appellate Division of the Supreme Court of the State of New York·Decided February 23, 1976·Published

Opinion

In a proceeding to review the special franchise assessments on petitioner’s underwater pipelines for the tax years 1970-1971 through 1973-1974, petitioner appeals from an order of the Supreme Court, Richmond County, dated May 12, 1975, which, inter alia, (1) granted the motion of the respondent City of New York for summary judgment and held as a matter of law that petitioner’s underwater pipeline was properly assessed as a special franchise for the tax years in question and (2) denied petitioner’s cross motion for annulment of the special franchise assessment. Order affirmed, with one bill of $50 costs and disbursements jointly to respondents. The record amply sustains the determination made. Cohalan, Acting P. J., Margett, Damiani, Rabin and Hawkins, JJ., concur. [81 Misc 2d 696.]

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In a proceeding to review the special franchise assessments on petitioner’s underwater pipelines for the tax years 1970-1971 through 1973-1974, petitioner appeals from an order of the Supreme Court, Richmond County, dated May 12, 1975, which, inter alia, (1) granted the motion of the respondent City of New York for summary judgment and held as a matter of law that petitioner’s underwater pipeline was properly assessed as a special franchise for the tax years in question and (2) denied petitioner’s cross motion for annulment of the special franchise assessment. Order affirmed, with one bill of $50 costs and disbursements jointly to respondents. The record amply sustains the determination made. Cohalan, Acting P. J., Margett, Damiani, Rabin and Hawkins, JJ., concur. [81 Misc 2d 696.]

Colonial Pipeline Co. v. State Board of Equalization & Assessment, 51 A.D.2d 793, 380 N.Y.S.2d 64, 1976 N.Y. App. Div. LEXIS 11367 (N.Y. Ct. App. 1976).

Pincite

51 A.D.2d 793 (Colonial Pipeline Co. v. State Board of Equalization & Assessment) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Opinion

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