In re the Transfer Tax on the Estate of Gratz

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• in mandamus to review proceeding, issue is whether there was a rational basis for the decision
• \Rationality is what is reviewed under both the substantial evidence rule and the arbitrary and capricious standard.\
• “Rationality is what is reviewed under both the substantial evidence rule and the arbitrary and capricious standard.”
• in part quoting Colton v. Berman, 21 N.Y.2d 322, 329, 287 N.Y.S.2d 647, 650-51, 234 N.E.2d 679 (1967)
• “Rationality is what is reviewed under both the substantial evidence rule and the arbitrary and capricious standard.”
• discussing the standard of review in an Article 78 appeal

Source: CourtListener parenthetical corpus (CC0).