AMICUS AI
Citation Codes
Equivalent Citations
citation codes
Attorney(S)
Judges
Are you a practicing lawyer?
Enhance your digital presence and reach by creating a Casemine profile.
Upload pleading to use the new AI search
Cites
Cited by
Citation Codes
Equivalent Citations
citation codes
Attorney(S)
Judges

THE PEOPLE OF THE STATE OF NEW YORK ex rel. OTTLEY ESTATE CORPORATION, Appellant, against JOSEPH LILLY et al., Constituting the Tax Commission of the City of New York, Respondents.

Per Curiam.

The order in the tax certiorari proceeding directed that "there shall be audited and allowed * * * and paid to" the relator the refund prescribed therein, "together with the interest * * * from the dates of payment". Service of a certified copy of that order upon the comptroller of the city of New York, and service of a copy thereof, with notice of entry, together with a letter of transmittal by relator's attorney upon the department of finance, were sufficient to start interest running on the refund ( People ex rel. 270 Park Ave. Corp. v. Sexton, 295 N.Y. 589; Tax Law, § 296, subd. 2). It is unnecessary to consider the effect of any alleged regulation of the comptroller to the contrary, for no such regulation has ever been officially promulgated (New York City Charter [1938], § 885). The order of the Appellate Division should be reversed and that of Special Term affirmed, with costs in this court and in the Appellate Division.

LOUGHRAN, Ch. J., LEWIS, CONWAY, DESMOND, DYE, FULD and FROESSEL, JJ., concur.

Ordered accordingly.

Use AI to get other relevant cases.

Comments

PEOPLE EX REL. OTTLEY ESTATE CORP. v. LILLY
(Mar 8, 1951)