Case Name: In the Matter of Ernest Abdella, Appellant, v. Robert Scribner, as Commissioner of Assessment and Taxation of the City of Gloversville, et al., Respondents. (And Another Proceeding.)
Court: New York Court of Appeals
Jurisdiction: New York
Decision Date: 1972-12-29
Citations: 31 N.Y.2d 940
Docket Number: 
Parties: In the Matter of Ernest Abdella, Appellant, v. Robert Scribner, as Commissioner of Assessment and Taxation of the City of Gloversville, et al., Respondents. (And Another Proceeding.)
Judges: 
Reporter: New York Reports
Volume: 31
Pages: 940–942

Head Matter:
In the Matter of Ernest Abdella, Appellant, v. Robert Scribner, as Commissioner of Assessment and Taxation of the City of Gloversville, et al., Respondents. (And Another Proceeding.)
Argued December 5, 1972;
decided December 29, 1972.
Ernest Abdella, appellant in person.
Angelo D. Lomanto, City Attorney, and H. Andrew Schlusberg for respondents.

Opinion:
Order affirmed without costs. Although error was committed when the trial court accepted the city expert's method of valuation based in part on the capitalization of income from hypothetical buildings, it was harmless error as the other evidence 4n the record amply supports the determination in the courts below.
Concur: Chief Judge Fuld and Judges Burke, Scileppi,, Bergan, Jasen and Gibson. Judge Breitel dissents and votes to reverse in the following opinion.