Tax
The People of the State of New York ex rel. Rochester Railway and Light Company, Respondent, v. Lester F. Stearns and Others, as Tax Commissioners of the State of New York, Constituting the State Board of Tax Commissioners, 1905, Respondents. In the Matter of the Application of The City of Rochester, Appellant, for Leave to Intervene
112 A.D. 906·New York Supreme Court, Appellate Division·1906·NY
Brief incoming
Hand-reviewed Bluebook brief (procedural posture, facts, issue, holding, reasoning, dissent) ships once the AI generation pipeline runs through this case. Join the waitlist to get notified when 1L briefs go live.
Opinion
The People of the State of New York ex rel. Rochester Railway and Light Company, Respondent, v. Lester F. Stearns and Others, as Tax Commissioners of the State of New York, Constituting the State Board of Tax Commissioners, 1905, Respondents. In the Matter of the Application of The City of Rochester, Appellant, for Leave to Intervene.
[MAJORITY]
Order 'reversed with ten dollars costs and disbursements, on the authority of People ex rel. 'Rochester Tel. Go. v. Priest (181 N. Y. 800), and motion remitted to the Special Term for the exercise of its discretion. All concurred, except Parker, P. J., and Smith, J., dissenting.