Case Name: In the Matter of 440 East 62nd St. Co., Appellant, v. Tax Commission of the City of New York, Respondent
Court: New York Court of Appeals
Jurisdiction: New York
Decision Date: 1964-12-03
Citations: 15 N.Y.2d 655
Docket Number: 
Parties: In the Matter of 440 East 62nd St. Co., Appellant, v. Tax Commission of the City of New York, Respondent.
Judges: 
Reporter: New York Reports
Volume: 15
Pages: 655–657

Head Matter:
In the Matter of 440 East 62nd St. Co., Appellant, v. Tax Commission of the City of New York, Respondent.
Argued November 19, 1964;
decided December 3, 1964.
Leo Klauber for appellant.
Leo A. Larkin, Corporation Counsel (Edith I. Spivack, Edward J. McLaughlin and Russell D. Scott of counsel), for respondent.

Opinion:
Order affirmed, with costs; no opinion.
Concur: Chief Judge Desmond and Judges Dye, Van Voorhis; Burke and Bergan. Judges Fuld and Scileppi dissent and vote to reverse upon the ground that the building was not ready for occupancy on April 15, 1961, within the meaning of section 157-1.0 of the Administrative Code of the City of New York.