Case Name: Louis E. Bauer, Respondent, v. City of Niagara Falls et al., Defendants, Midland Land Development Company, Inc., et al., Defendants-Appellants, and William H. McDonald, Jr., Impleaded Defendant
Court: New York Supreme Court, Appellate Division
Jurisdiction: New York
Decision Date: 1943-12-30
Citations: 267 A.D. 801
Docket Number: 
Parties: Louis E. Bauer, Respondent, v. City of Niagara Falls et al., Defendants, Midland Land Development Company, Inc., et al., Defendants-Appellants, and William H. McDonald, Jr., Impleaded Defendant.
Judges: 
Reporter: Appellate Division Reports
Volume: 267
Pages: 801–802

Head Matter:
Louis E. Bauer, Respondent, v. City of Niagara Falls et al., Defendants, Midland Land Development Company, Inc., et al., Defendants-Appellants, and William H. McDonald, Jr., Impleaded Defendant.

Opinion:
Judgment affirmed, with costs against appellants. All concur, except Crosby, P. J., who dissents and votes for reversal and for dismissal of the complaint on the following grounds: First, that a taxpayer's action does not lie; second, that the Supreme Court cannot rescind the decrees and orders of the Comity Court. The remedy is by attack in the court where the decrees and orders were made and by appeals from the decrees and orders. (The judgment adjudges that the purchase by the city of Niagara Falls of certain properties on a tax foreclosure sale was illegal and void, and directs a refund by other defendants of the sale price of the properties and interest to the city.) Present — Crosby, P. J., Cunningham, Dowling, Harris and McCurn, JJ.