Case Name: The People of the State of New York ex rel. Abolph Kaufman, Ivor B. Clark and Henry Hetkin, as Trustees under a Declaration of Trust, Dated March 10, 1936, and a Plan for the Reorganization of Series " B-l " Mortgage Investment, Approved by a Final Order Dated December 3, 1935, Appellants, v. William Stanley Miller, as President, and Hubert T. Delany and Others, as Commissioners, Constituting the Tax Commission of the City of New York, Respondents
Court: New York Supreme Court, Appellate Division
Jurisdiction: New York
Decision Date: 1941-03-24
Citations: 261 A.D. 993
Docket Number: 
Parties: The People of the State of New York ex rel. Abolph Kaufman, Ivor B. Clark and Henry Hetkin, as Trustees under a Declaration of Trust, Dated March 10, 1936, and a Plan for the Reorganization of Series “ B-l ” Mortgage Investment, Approved by a Final Order Dated December 3, 1935, Appellants, v. William Stanley Miller, as President, and Hubert T. Delany and Others, as Commissioners, Constituting the Tax Commission of the City of New York, Respondents.
Judges: 
Reporter: Appellate Division Reports
Volume: 261
Pages: 993–993

Head Matter:
The People of the State of New York ex rel. Abolph Kaufman, Ivor B. Clark and Henry Hetkin, as Trustees under a Declaration of Trust, Dated March 10, 1936, and a Plan for the Reorganization of Series “ B-l ” Mortgage Investment, Approved by a Final Order Dated December 3, 1935, Appellants, v. William Stanley Miller, as President, and Hubert T. Delany and Others, as Commissioners, Constituting the Tax Commission of the City of New York, Respondents.

Opinion:
Four certiorari proceedings to review the assessments of appellants' property for the taxable years 1933, 1935, 1937, 1938 and the first half of 1939, were tried together. Order confirming the assessment for the year 1938 and the first half of 1939 and dismissing the proceeding unanimously affirmed, with fifty dollars costs and disbursements. No opinion. Present — Lazansky, P. J., Hagarty, Carswell, Johnston and Adel, JJ. [See post, p. 1001.]