Case Name: In the Matter of Winthrop Taylor, Appellant-Respondent, against Louis V. Vion, as Assessor of the Town of Smith-town, et al., Respondents-Appellants
Court: New York Court of Appeals
Jurisdiction: New York
Decision Date: 1957-12-06
Citations: 3 N.Y.2d 1008
Docket Number: 
Parties: In the Matter of Winthrop Taylor, Appellant-Respondent, against Louis V. Vion, as Assessor of the Town of Smith-town, et al., Respondents-Appellants.
Judges: 
Reporter: New York Reports
Volume: 3
Pages: 1008–1011

Head Matter:
In the Matter of Winthrop Taylor, Appellant-Respondent, against Louis V. Vion, as Assessor of the Town of Smith-town, et al., Respondents-Appellants.
Submitted October 22, 1957;
decided December 6, 1957.
Walter R. Kuhn for appellant-respondent.
Guy O. Walser for respondents-appellants.

Opinion:
Per Curiam.
Relator seeks to vacate certain assessments in their entirety on the ground that they were increased after grievance day without notice to him, and without his having appeared or been examined. On this ground he would at most lie entitled to have these assessments reduced to the tentative valuations appearing upon the roll on grievance day. Having failed to sustain the burden of proving what these increases were, if any, relator is not in position to question the amount of these assessments on that ground. He has taken the position on this point regarding them that they should be voided altogether. He is not entitled to that relief. The order appealed from is affirmed.
Chief Judge Conway and Judges Desmond, Dye, Fuld, Froessel, Van Voorhis and Burke concur.
Orders affirmed.