New York Court of Appeals, 1982

Matter of Metro. Life Ins. Co. v. Tax Comm'n of the City of New York

New York Court of Appeals · Decided November 9, 1982 · Cooke and Judges Jasen, Gabrielli, Jones, Wachtler, Fuchsberg and Meyer Concur

57 N.Y.2d 964; 443 N.E.2d 476; 457 N.Y.S.2d 228; 1982 N.Y. LEXIS 3827

Cases that cite this one

5 later published cases cite this decision.

MATTER OF CARRIAGE HOUSE MOTOR INN, INC. v. City of Watertown (Appellate Division of the Supreme Court of New York 1988)
Long Island Lighting Co. v. Assessor for Brookhaven (Appellate Division of the Supreme Court of New York 1994)
Lake Sagamore Community Ass'n v. Town of Kent (Appellate Division of the Supreme Court of New York 1990)
Johnson v. Town of Haverstraw (Appellate Division of the Supreme Court of New York 1987)
Adirondack Mountain Reserve v. Board of Assessors (Appellate Division of the Supreme Court of New York 1984)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion

OPINION OF THE COURT

Memorandum.

The order of the Appellate Division should be affirmed, with costs.

*966 On the previous appeal to this court, we remitted the case to the Appellate Division for a factual determination of the market value of petitioner’s buildings. (Matter of Metropolitan Life Ins. Co. v Tax Comm. of City of N. Y., 53 NY2d 1050.) At that time, we noted that the question of market value and the subsidiary question of whether capitalization of net income should be determined on a single or multiple tenant basis were questions of fact. (Matter of Grant v Srogi, 52 NY2d 496.)

The Appellate Division’s decision now before this court reaches a different conclusion from that reached by Supreme Court. We are thus presented with the question of which factual determination more nearly comports with the weight of the credible evidence. On the record before this court, we conclude that the weight of the evidence supports the determination of the Appellate Division.

Chief Judge Cooke and Judges Jasen, Gabrielli, Jones, Wachtler, Fuchsberg and Meyer concur.

Order affirmed, with costs, in a memorandum.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.