Lowe v. Sheldon

New York Court of Appeals

Lowe v. Sheldon

11 N.E.2d 329, 276 N.Y. 1, 1937 N.Y. LEXIS 1024

CourtNew York Court of Appeals

DecidedNovember 16, 1937

StatusPublished

Cited by6 cases

This text of 11 N.E.2d 329 (Lowe v. Sheldon) 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

Lowe v. Sheldon, 11 N.E.2d 329, 276 N.Y. 1, 1937 N.Y. LEXIS 1024 (N.Y. 1937).

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Opinion

Per Curiam.

We are in agreement with the Appellate Division in the conclusion which it reached. We are of the opinion, however, that the amendment of section 139 of the Tax Law (Cons. Laws, ch. 60), under the facts of this case, effected a mere change of procedure and was, therefore, constitutional even between private parties. (Cf. Curtis v. Whitney, 80 U. S. 68; Conley v. Barton, 260 U. S. 677.)

The judgment should be affirmed, with costs.

Crane, Ch. J., Lehman, O’Brien, Hubbs, Loughran, Finch and Rippey, JJ., concur.

Judgment affirmed, etc.

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