6 E. 112th Street Corp. v. State Tax Commission
New York Court of Appeals
6 E. 112th Street Corp. v. State Tax Commission, 8 N.Y.2d 930 (N.Y. 1960)
204 N.Y.S.2d 169; 168 N.E.2d 839; 1960 N.Y. LEXIS 1152
6 E. 112th Street Corp. v. State Tax Commission
Opinion of the Court
Order affirmed, with costs; no opinion.
Concur: Chief Judge Desmond and Judges Dye, Van Voorhis and Foster. Judges Fuld, Froessel and Burke dissent and vote to reverse upon the ground that, by their renting of a few furnished apartments without accompanying services of any kind, petitioners did not thereby engage in any other business nor cease to be “ wholly engaged ’ ’ in the business of real estate and ‘ in holding title to real estate for itself ’ ’, within the meaning of section 182 of the Tax Law and, accordingly, the commission’s reclassification of petitioners is arbitrary and unreasonable.
Reference
- Full Case Name
- In the Matter of 6 E. 112th Street Corp., against State Tax Commission of the State of New York
- Cited By
- 1 case
- Status
- Published