Case Name: In the Matter of Mid-Island Shopping Plaza, Inc., Respondent, v. Emil H. Podeyn et al., Constituting the Board of Assessors of the County of Nassau, Appellants
Court: New York Court of Appeals
Jurisdiction: New York
Decision Date: 1961-11-30
Citations: 10 N.Y.2d 966
Docket Number: 
Parties: In the Matter of Mid-Island Shopping Plaza, Inc., Respondent, v. Emil H. Podeyn et al., Constituting the Board of Assessors of the County of Nassau, Appellants.
Judges: 
Reporter: New York Reports
Volume: 10
Pages: 966–967

Head Matter:
In the Matter of Mid-Island Shopping Plaza, Inc., Respondent, v. Emil H. Podeyn et al., Constituting the Board of Assessors of the County of Nassau, Appellants.
Argued October 18, 1961;
decided November 30, 1961.
J. Oakey McKnight, County Attorney (James F. Niehoff of counsel), for appellants.
Henry Root Stern, Jr., for respondent.

Opinion:
Order affirmed, without costs. In view of the method adopted and acquiesced in by the parties in trying this proceeding, we neither reach nor consider the construction of subdivision 3 of section 720 of the Real Property Tax Law (or its predecessor Tax Law, § 293). No opinion.
Concur: Chief Judge Desmond and Judges Dye, Fuld, Froessel, Van Voorhis, Burke and Foster.