Summary
In People ex rel. Holmes Elec. Protective Co. v. Chambers (1 N.Y.2d 760) we held that the relator's switchboards and other wiring and equipment located in its own central office and on its subscribers' premises were properly assessed as taxable real property under the specific provision of subdivision 6 of section 2 of the Tax Law, which declared the terms "land", "real estate" and "real property" to include, for tax purposes, "all telegraph lines, wires, poles and appurtenances".
Summary of this case from New York Mobile Homes Assn. v. SteckelOpinion
Argued January 9, 1956
Decided April 27, 1956
Appeal from the Appellate Division of the Supreme Court in the first judicial department, SCHREIBER, J.
Frank A. Fritz and George Q. Slocum for appellant.
Peter Campbell Brown, Corporation Counsel ( William A. Marks and Morris Handel of counsel), for respondents.
Order affirmed, with costs; no opinion.
Concur: CONWAY, Ch. J., DESMOND, FULD, FROESSEL and VAN VOORHIS, JJ. Taking no part: DYE and BURKE, JJ.