Study Aids
Case Briefs Overview
Casebooks
Case Briefs
J

Joseph E. Seagram & Sons, Inc. v. Tax Commission of the City of New York

238 N.Y.S.2d 228, 18 A.D.2d 109, (1963)

From our private database of 46,400+ case briefs, written and edited by humans—never with AI.

Joseph E. Seagram & Sons, Inc. v. Tax Commission of the City of New York

New York Supreme Court, Appellate Division
238 N.Y.S.2d 228, 18 A.D.2d 109, (1963)

  • Written by Heather Whittemore, JD

Facts

Joseph E. Seagram & Sons, Inc. (Seagram) (plaintiff) owned a building located at 375 Park Avenue (the Seagram Building) in New York City. The Seagram Building was unlike typical buildings in several ways: it was popularly known by name, had notable architecture, and was built out of unusual materials. The Seagram Building was set back from the sidewalk, meaning that the building was not as large as it could have been. Seagram used the Seagram Building as an office and rented unused space to tenants. Further, the notable nature of the Seagram Building brought prestige to Seagram. The Tax Commission of the City of New York (the commission) (defendant) assessed the value of the Seagram Building for tax purposes. Seagram appealed, offering an alternate assessment method that was based on Seagram’s rental income and took various expenses into account. Seagram proposed that the Seagram Building was worth $17,802,000, much less than the $36,000,000 construction cost. The trial court rejected Seagram’s alternate assessment and affirmed the assessment made by the commission. Seagram appealed.

Rule of Law

Issue

Holding and Reasoning (Steuer, J.)

Concurrence (Breitel, J.)

What to do next…

  1. Unlock this case brief with a free (no-commitment) trial membership of Quimbee.

    You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 832,000 law students since 2011. Some law schools even subscribe directly to Quimbee for all their law students.

    Unlock this case briefRead our student testimonials

  2. Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.

    Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students.

    Learn about our approachRead more about Quimbee

Here's why 832,000 law students have relied on our case briefs:

  • Written by law professors and practitioners, not other law students. 46,400 briefs, keyed to 994 casebooks. Top-notch customer support.
  • The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
  • Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
  • Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.

Access this case brief for FREE

With a 7-day free trial membership
Here's why 832,000 law students have relied on our case briefs:
  • Reliable - written by law professors and practitioners, not other law students
  • The right length and amount of information - includes the facts, issue, rule of law, holding and reasoning, and any concurrences and dissents
  • Access in your class - works on your mobile and tablet
  • 46,400 briefs - keyed to 994 casebooks
  • Uniform format for every case brief
  • Written in plain English - not in legalese and not just repeating the court's language
  • Massive library of related video lessons - and practice questions
  • Top-notch customer support

Access this case brief for FREE

With a 7-day free trial membership

Casebooks

State and Local Taxation

Key Terms