Case Name: University Auxiliary Services at Albany, Inc., Respondent, v. Penelope Smith, as Assessor for the Town of Clifton Park, Appellant; University Auxiliary Services at Albany, Inc., Respondent, v. Edwin Faulkner, as Assessor for the Town of Halfmoon, Appellant
Court: New York Court of Appeals
Jurisdiction: New York
Decision Date: 1981-10-27
Citations: 54 N.Y.2d 986
Docket Number: 
Parties: University Auxiliary Services at Albany, Inc., Respondent, v Penelope Smith, as Assessor for the Town of Clifton Park, Appellant. University Auxiliary Services at Albany, Inc., Respondent, v Edwin Faulkner, as Assessor for the Town of Halfmoon, Appellant.
Judges: 
Reporter: New York Reports
Volume: 54
Pages: 986–992

Head Matter:
University Auxiliary Services at Albany, Inc., Respondent, v Penelope Smith, as Assessor for the Town of Clifton Park, Appellant. University Auxiliary Services at Albany, Inc., Respondent, v Edwin Faulkner, as Assessor for the Town of Halfmoon, Appellant.
Argued September 16, 1981;
decided October 27, 1981
APPEARANCES OF COUNSEL
Thomas D. Nolan, Jr., for Penelope Smith, as Assessor for the Town of Clifton Park, appellant.
William H. Keniry for Edwin Faulkner, as Assessor for the Town of Halfmoon, appellant.
E. Guy Roomer for respondent.
Robert L. Beebe and Stephen J. Harrison for New York State Board of Equalization and Assessment, amicus curiae.

Opinion:
OPINION OF THE COURT
In each case: Order affirmed, with costs, for reasons stated in the memorandum at the Appellate Division (78 AD2d 959; see, also, Matter of St. Joseph's Health Center Props, v Srogi, 51 NY2d 127; and Matter of Faculty-Student Assn. of the State Univ. Coll, at Oswego v Sharkey, 29 NY2d 621; contrast Matter of Stuyvesant Sq. Thrift Shop v Tax Comm, of City of N. Y., 54 NY2d 735).
Concur: Judges Jasen, Jones, Fuchsberg and Meyer. Judge Gabrielli dissents and votes to reverse in an opinion in which Chief Judge Cooke and Judge Wachtler concur.