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Matter of Transcon. Gas v. N.Y. Tax Appeals

Appellate Division of the Supreme Court of New York, First Department
Jun 12, 1997
240 A.D.2d 252 (N.Y. App. Div. 1997)

Summary

examining subsequent legislative history to determine the legislative intent behind an earlier amendment

Summary of this case from Woodard v. New York Health Hospitals Corp.

Opinion

June 12, 1997


Based upon a review of the contemporary and subsequent legislative history as well as the 1974 amendment itself, it is unquestionably established that the true legislative intent was addressed solely to limited profit housing, and that the mistake in language was due to inadvertence or clerical error in inserting the new language of the 1974 amendment into the repealed language of the 1966 statute (L 1966, ch 772), instead of the then current 1967 statute a 1967, ch 699; see, Matter of Branford House v. Michetti, 81 N.Y.2d 681, 686).

Concur — Sullivan, J.P., Rosenberger, Wallach, Rubin and Andrias, JJ.


Summaries of

Matter of Transcon. Gas v. N.Y. Tax Appeals

Appellate Division of the Supreme Court of New York, First Department
Jun 12, 1997
240 A.D.2d 252 (N.Y. App. Div. 1997)

examining subsequent legislative history to determine the legislative intent behind an earlier amendment

Summary of this case from Woodard v. New York Health Hospitals Corp.
Case details for

Matter of Transcon. Gas v. N.Y. Tax Appeals

Case Details

Full title:In the Matter of TRANSCONTINENTAL GAS PIPE LINE CORPORATION, Petitioner…

Court:Appellate Division of the Supreme Court of New York, First Department

Date published: Jun 12, 1997

Citations

240 A.D.2d 252 (N.Y. App. Div. 1997)
659 N.Y.S.2d 732

Citing Cases

Woodard v. New York Health Hospitals Corp.

Although this subsequent legislative history would be only weak evidence under federal law of the intent of a…