Case Name: The People of the State of New York ex rel. Happiness Candy Stores, Inc., Appellant, against James J. Sexton et al., as Commissioners of Taxes and Assessments of the City of New York, Respondents. (Taxes of 1932 and 1933, Block 156, Lot 23.)
Court: New York Supreme Court, Appellate Division
Jurisdiction: New York
Decision Date: 1942-11-30
Citations: 265 A.D. 885
Docket Number: 
Parties: The People of the State of New York ex rel. Happiness Candy Stores, Inc., Appellant, against James J. Sexton et al., as Commissioners of Taxes and Assessments of the City of New York, Respondents. (Taxes of 1932 and 1933, Block 156, Lot 23.)
Judges: 
Reporter: Appellate Division Reports
Volume: 265
Pages: 885–885

Head Matter:
The People of the State of New York ex rel. Happiness Candy Stores, Inc., Appellant, against James J. Sexton et al., as Commissioners of Taxes and Assessments of the City of New York, Respondents. (Taxes of 1932 and 1933, Block 156, Lot 23.)

Opinion:
In our opinion the appellant failed to sustain the burden of proof by a fair preponderance of the evidence for the reason that the opinion of value of respondents' witness was of higher quality in that it rested upon a stronger factual foundation. Orders confirming the assessments and dismissing writs of certiorari unanimously affirmed, with one bill of fifty dollars costs and disbursements. Present — Lazansky, P. J., Cars-well, Johnston, Taylor and Close, JJ.