Lowe v. Sheldon

New York Court of Appeals

Decided November 16, 1937

New York Court of Appeals · decided 1937-11-16

Relies on Curtis v. Whitney · Conley v. Barton

Good law ✅— No negative treatment on recordhow we know

Decided 1937-11-16

How this case has been cited

Cited by 7 later decisions — most recently April 1950

2 federal appellate · 5 state decisions

Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.

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Per Curiam.

¶1 We are in agreement with the Appellate Division in the conclusion which it reached. We are of the opinion, however, that the amendment of section 139 of the Tax Law (Cons. Laws, ch. 60), under the facts of this case, effected a mere change of procedure and was, therefore, constitutional even between private parties. (Cf. Curtis v. Whitney, 80 U. S. 68; Conley v. Barton, 260 U. S. 677.)

¶2 The judgment should be affirmed, with costs.

¶3 Crane, Ch. J., Lehman, O’Brien, Hubbs, Loughran, Finch and Rippey, JJ., concur.

¶4 Judgment affirmed, etc.