O'Connor v. LaHay Theatre Corp.

Appellate Division of the Supreme Court of New York

O'Connor v. LaHay Theatre Corp.

256 A.D. 1037

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

DecidedMarch 22, 1939

StatusPublished

This text of 256 A.D. 1037 (O'Connor v. LaHay Theatre Corp.) 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

O'Connor v. LaHay Theatre Corp., 256 A.D. 1037 (N.Y. Ct. App. 1939).

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Opinion

Judgment reversed on the law, with costs, and the complaints of the defendants LaHay Theatre Corporation and A. Charles Hayman against defendant Lafayette Theatre Building, Inc., dismissed, with costs. Memorandum: There was no ambiguity in the lease between the landlord and tenant. We hold, as a matter of law, that the income tax of the tenant was not one of the “ customary and usual operating expenses of the theatre,” and that it was not incurred as an expense “ necessary for the proper management and operation of the theatre.” It was a tax upon the income of the tenant. (Hall Realty Co. v. Moos, 200 App. Div. 66.) All concur. (The judgment is for defendants LaHay Theatre Corporation and Hayman and against defendant Lafayette Theatre Building, Inc., in actions to recover for services rendered by an accountant and an attorney.) Present — Sears, P. J., Crosby, Cunningham, Taylor and Dowling, JJ.

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Judgment reversed on the law, with costs, and the complaints of the defendants LaHay Theatre Corporation and A. Charles Hayman against defendant Lafayette Theatre Building, Inc., dismissed, with costs. Memorandum: There was no ambiguity in the lease between the landlord and tenant. We hold, as a matter of law, that the income tax of the tenant was not one of the “ customary and usual operating expenses of the theatre,” and that it was not incurred as an expense “ necessary for the proper management and operation of the theatre.” It was a tax upon the income of the tenant. (Hall Realty Co. v. Moos, 200 App. Div. 66.) All concur. (The judgment is for defendants LaHay Theatre Corporation and Hayman and against defendant Lafayette Theatre Building, Inc., in actions to recover for services rendered by an accountant and an attorney.) Present — Sears, P. J., Crosby, Cunningham, Taylor and Dowling, JJ.

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Bluebook (online)

256 A.D. 1037, Counsel Stack Legal Research, https://law.counselstack.com/opinion/oconnor-v-lahay-theatre-corp-nyappdiv-1939.

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