Home/New York Court of Appeals/Matter of Metro. Life Ins. Co. v. Tax Comm'n of the City of New York

Matter of Metro. Life Ins. Co. v. Tax Comm'n of the City of New York

443 N.E.2d 476, 57 N.Y.2d 964, 457 N.Y.S.2d 228, 1982 N.Y. LEXIS 3827
CourtNew York Court of Appeals
DecidedNovember 9, 1982
StatusPublished
Cited by6 cases

This text of 443 N.E.2d 476 (Matter of Metro. Life Ins. Co. v. Tax Comm'n of the City of New York) 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
Matter of Metro. Life Ins. Co. v. Tax Comm'n of the City of New York, 443 N.E.2d 476, 57 N.Y.2d 964, 457 N.Y.S.2d 228, 1982 N.Y. LEXIS 3827 (N.Y. 1982).

Opinion

OPINION OF THE COURT

Memorandum.

The order of the Appellate Division should be affirmed, with costs.

*966 On the previous appeal to this court, we remitted the case to the Appellate Division for a factual determination of the market value of petitioner’s buildings. (Matter of Metropolitan Life Ins. Co. v Tax Comm. of City of N. Y., 53 NY2d 1050.) At that time, we noted that the question of market value and the subsidiary question of whether capitalization of net income should be determined on a single or multiple tenant basis were questions of fact. (Matter of Grant v Srogi, 52 NY2d 496.)

The Appellate Division’s decision now before this court reaches a different conclusion from that reached by Supreme Court. We are thus presented with the question of which factual determination more nearly comports with the weight of the credible evidence. On the record before this court, we conclude that the weight of the evidence supports the determination of the Appellate Division.

Chief Judge Cooke and Judges Jasen, Gabrielli, Jones, Wachtler, Fuchsberg and Meyer concur.

Order affirmed, with costs, in a memorandum.

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443 N.E.2d 476, 57 N.Y.2d 964, 457 N.Y.S.2d 228, 1982 N.Y. LEXIS 3827, Counsel Stack Legal Research, https://law.counselstack.com/opinion/matter-of-metro-life-ins-co-v-tax-commn-of-the-city-of-new-york-ny-1982.