Case Name: The People of the State of New York ex rel. New York Trust Company, as Trustee, Appellant, against William S. Miller et al., Constituting the Tax Commission of the City of New York, Respondents. (Taxes of 1940-1941.); The People of the State of New York ex rel. Manufacturers Trust Company, as Successor Trustee to New York Trust Company, Appellant, against Joseph Lilly et al., Constituting the Tax Commission of the City of New York, Respondents. (Taxes of 1941-1942.)
Court: New York Supreme Court, Appellate Division
Jurisdiction: New York
Decision Date: 1943-07-02
Citations: 266 A.D. 915
Docket Number: 
Parties: The People of the State of New York ex rel. New York Trust Company, as Trustee, Appellant, against William S. Miller et al., Constituting the Tax Commission of the City of New York, Respondents. (Taxes of 1940-1941.) The People of the State of New York ex rel. Manufacturers Trust Company, as Successor Trustee to New York Trust Company, Appellant, against Joseph Lilly et al., Constituting the Tax Commission of the City of New York, Respondents. (Taxes of 1941-1942.)
Judges: 
Reporter: Appellate Division Reports
Volume: 266
Pages: 915–916

Head Matter:
The People of the State of New York ex rel. New York Trust Company, as Trustee, Appellant, against William S. Miller et al., Constituting the Tax Commission of the City of New York, Respondents. (Taxes of 1940-1941.) The People of the State of New York ex rel. Manufacturers Trust Company, as Successor Trustee to New York Trust Company, Appellant, against Joseph Lilly et al., Constituting the Tax Commission of the City of New York, Respondents. (Taxes of 1941-1942.)

Opinion:
Present — Martin, P. J., Townley, Untermyer, Dore and Cohn, JJ.; Martin, P. J., dissents. Settle order on notice.