Case Name: The People of the State of New York ex rel. Western New York & Pennsylvania Railway Company, Appellant and Respondent, against State Board of Tax Commissioners, et al., Respondents and Appellants
Court: New York Court of Appeals
Jurisdiction: New York
Decision Date: 1939-07-11
Citations: 281 N.Y. 639
Docket Number: 
Parties: The People of the State of New York ex rel. Western New York & Pennsylvania Railway Company, Appellant and Respondent, against State Board of Tax Commissioners, et al., Respondents and Appellants.
Judges: 
Reporter: New York Reports
Volume: 281
Pages: 639–640

Head Matter:
The People of the State of New York ex rel. Western New York & Pennsylvania Railway Company, Appellant and Respondent, against State Board of Tax Commissioners, et al., Respondents and Appellants.
Argued May 18, 1939;
decided July 11, 1939.
Percy R. Smith and Harold J. Adams for relator, appellant and respondent.
David Diamond, Corporation Counsel (Herbert A. Hickman of counsel), for defendant, city of Buffalo, respondent and appellant.
John J. Bennett, Jr., Attorney-General (Timothy F. Cohan, James R. Creary and Henry Epstein of counsel), for defendant, State Tax Commission, respondent and appellant.

Opinion:
Order affirmed, without costs; no opinion.
Concur: Crane, Ch. J., Lehman, Htjbbs, Loughran, Finch and Rippey, JJ. Taking no part: O'Brien, J.