Case Name: The People of the State of New York ex rel. Land Estates, Inc., Appellant, against James J. Sexton et al., Constituting the Tax Commission of the City of New York, Respondents. (Tax Years 1933, 1934.); The People of the State of New York ex rel. Mortgage Commission of the State of New York, Appellant, against William S. Miller et al., Constituting the Tax Commission of the City of New York, Respondents. (Tax Year 1935.); The People of the State of New York ex rel. P. Walker Morrison et al., as Trustees, Appellants, against William S. Miller et al., Constituting the Tax Commission of the City of New York, Respondents. (Tax Years 1936, 1937, 1938 and 1st half 1939, 1939-40, 1940-41.); The People of the State of New York ex rel. P. Walker Morrison et al., as Trustees, Appellants, against Joseph Lilly, et al., Constituting the Tax Commission of the City of New York, Respondents. (Tax Years 1941-42, 1942-43.) [277 Haven Ave., Borough of Manhattan.]
Court: New York Supreme Court, Appellate Division
Jurisdiction: New York
Decision Date: 1946-05-17
Citations: 270 A.D. 926
Docket Number: 
Parties: The People of the State of New York ex rel. Land Estates, Inc., Appellant, against James J. Sexton et al., Constituting the Tax Commission of the City of New York, Respondents. (Tax Years 1933, 1934.) The People of the State of New York ex rel. Mortgage Commission of the State of New York, Appellant, against William S. Miller et al., Constituting the Tax Commission of the City of New York, Respondents. (Tax Year 1935.) The People of the State of New York ex rel. P. Walker Morrison et al., as Trustees, Appellants, against William S. Miller et al., Constituting the Tax Commission of the City of New York, Respondents. (Tax Years 1936, 1937, 1938 and 1st half 1939, 1939-40, 1940-41.) The People of the State of New York ex rel. P. Walker Morrison et al., as Trustees, Appellants, against Joseph Lilly, et al., Constituting the Tax Commission of the City of New York, Respondents. (Tax Years 1941-42, 1942-43.) [277 Haven Ave., Borough of Manhattan.]
Judges: 
Reporter: Appellate Division Reports
Volume: 270
Pages: 926–927

Head Matter:
The People of the State of New York ex rel. Land Estates, Inc., Appellant, against James J. Sexton et al., Constituting the Tax Commission of the City of New York, Respondents. (Tax Years 1933, 1934.) The People of the State of New York ex rel. Mortgage Commission of the State of New York, Appellant, against William S. Miller et al., Constituting the Tax Commission of the City of New York, Respondents. (Tax Year 1935.) The People of the State of New York ex rel. P. Walker Morrison et al., as Trustees, Appellants, against William S. Miller et al., Constituting the Tax Commission of the City of New York, Respondents. (Tax Years 1936, 1937, 1938 and 1st half 1939, 1939-40, 1940-41.) The People of the State of New York ex rel. P. Walker Morrison et al., as Trustees, Appellants, against Joseph Lilly, et al., Constituting the Tax Commission of the City of New York, Respondents. (Tax Years 1941-42, 1942-43.) [277 Haven Ave., Borough of Manhattan.]

Opinion:
Order unanimously affirmed, with $20 costs and disbursements. No opinion. Settle order on notice. Present — Martin, P. J., Dore, Cohn, Callahan and Peek, JJ.