Case ID: ny-2d_8/html/0930-01.html
Source: Caselaw Access Project
Author: {"author": "", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

In the Matter of 6 E. 112th Street Corp. et al., Appellants, against State Tax Commission of the State of New York, Respondent.
    Argued May 17, 1960;
    decided June 10, 1960.
    
      
      Emil Levin and Harry Merwin for appellants.
    
      Louis J. Lefkowitz, Attorney-General (Robert W. Bush and Paxton Blair of counsel), for respondent.
   Order affirmed, with costs; no opinion.

Concur: Chief Judge Desmond and Judges Dye, Van Voorhis and Foster. Judges Fuld, Froessel and Burke dissent and vote to reverse upon the ground that, by their renting of a few furnished apartments without accompanying services of any kind, petitioners did not thereby engage in any other business nor cease to be “ wholly engaged ’ ’ in the business of real estate and ‘ in holding title to real estate for itself ’ ’, within the meaning of section 182 of the Tax Law and, accordingly, the commission’s reclassification of petitioners is arbitrary and unreasonable.