Case Name: In the Matter of Milton J. Crystal et al., Respondents, v. City of Syracuse, Department of Assessment, Appellant
Court: New York Court of Appeals
Jurisdiction: New York
Decision Date: 1976-02-12
Citations: 38 N.Y.2d 883
Docket Number: 
Parties: In the Matter of Milton J. Crystal et al., Respondents, v City of Syracuse, Department of Assessment, Appellant.
Judges: 
Reporter: New York Reports
Volume: 38
Pages: 883–885

Head Matter:
In the Matter of Milton J. Crystal et al., Respondents, v City of Syracuse, Department of Assessment, Appellant.
Argued January 13, 1976;
decided February 12, 1976
Edward P. Kearse; Corporation Counsel (Eleanor Theodore of counsel), for appellant.
Kenneth D. Whitelawiov respondents.
Louis J. Lefkowitz, Attorney-General (Joseph P. McCale, Ruth Kessler Toch and Douglas S. Dales, Jr., of counsel), for New York State Board of Equalization and Assessment, amicus curiae.

Opinion:
Memorandum. We affirm on the opinion of Mr. Justice Simons. In so doing, it is noted that the court does not have before it a situation in which the owner of the real estate has incorporated as part of the real estate a telephone or telegraph system.
Chief Judge Breitel and Judges Jasen, Gabrielli, Jones, Wachtler, Fuchsberg and Cooke concur.
Order affirmed, with costs, in a memorandum.