Case Name: In the Matter of the Application of John F. Nash, as Sole Surviving Executor, etc., of Alexander B. van Gaasbeek, Deceased, Respondent, for a Writ of Certiorari to Review an Assessment Made by the Commissioner of Assessment and Taxation and the Board of Review of the City of Albany, New York, Appellants
Court: New York Supreme Court, Appellate Division
Jurisdiction: New York
Decision Date: 1934-11
Citations: 242 A.D. 887
Docket Number: 
Parties: In the Matter of the Application of John F. Nash, as Sole Surviving Executor, etc., of Alexander B. van Gaasbeek, Deceased, Respondent, for a Writ of Certiorari to Review an Assessment Made by the Commissioner of Assessment and Taxation and the Board of Review of the City of Albany, New York, Appellants.
Judges: 
Reporter: Appellate Division Reports
Volume: 242
Pages: 887–888

Head Matter:
In the Matter of the Application of John F. Nash, as Sole Surviving Executor, etc., of Alexander B. van Gaasbeek, Deceased, Respondent, for a Writ of Certiorari to Review an Assessment Made by the Commissioner of Assessment and Taxation and the Board of Review of the City of Albany, New York, Appellants.

Opinion:
Judgment modified, on the law, by directing that the assessments for the year 1933 of the premises therein mentioned be corrected as follows: No. 69 North Pearl street by reducing said assessment from $170,000 to $85,000; No. 48 James street by reducing said assessment from $30,000 to $15,000; and the judgment as so . modified is affirmed, with costs to the petitioner. The modification is made upon the same legal ground as that stated in Matter of Wright v. Comr. of Assessment & Taxation [ante, p. 886], decided herewith. The court disapproves of that portion of the decision entitled " Conclusions of Law," designated as " First," " Second " and " Third." Hill, P. J., Crapser and Heffernan, JJ., concur. Buss, J. I concur with the majority that the reduction made may not be greater than that claimed in the application. I dissent from the decision for the reason that while the evidence warrants some reduction it does not warrant a reduction to the figure now being fixed by this court. McNamee, J., dissents, with a memorandum. McNamee, J. I dissent on the ground that it is conceded that the gross income of the pioperty amounts to $12,846, and on the rental value alone it is accordingly worth at least $128,460; and the referee finds that property in Albany is assessed at eighty-four psr cent. This shows an assessment value of at least $107,900.