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6 E. 112th Street Corp. v. State Tax Commission

8 N.Y.2d 930 Court N.Y. Decision date 1960-06-10 English

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p. 930
In the Matter of 6 E. 112th Street Corp. et al., Appellants, against State Tax Commission of the State of New York, Respondent.
Argued May 17, 1960;
decided June 10, 1960.
p. 932
Emil Levin and Harry Merwin for appellants.
Louis J. Lefkowitz, Attorney-General (Robert W. Bush and Paxton Blair of counsel), for respondent.

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 an d ‘ 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.