Legal Opinion
City of New York v. Tully
Appellate Division of the Supreme Court of the State of New York
Decided May 13, 1982PublishedCited by 4 opinions
1Opinion of the Court
Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court at Special Term, entered in Albany County) to review a determination of the State Tax Commission which ordered a refund of a mortgage recording tax paid pursuant to article 11 of the Tax Law. The facts in this case parallel those in Matter of Hotel Waldorf-Astoria Corp. v State Tax Comm. (86 AD2d 330). Petitioner City of New York insisted upon and collected a mortgage recording tax in the sum of $562,500 paid under protest upon recordation of a mortgage given by Hotel Waldorf-Astoria Corporation on…
2Cases cited9 opinions
- First National City Bank v. City of New York Finance AdministrationNew York Court of Appeals · 1975
- MATTER OF LIBERMAN v. GallmanNew York Court of Appeals · 1977
- Glassman v. GlassmanNew York Court of Appeals · 1956
- Bush Terminal Co. v. City of New YorkNew York Court of Appeals · 1940
- Condé Nast Publications, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1976
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3Cited by4 opinions
- In Re Amsterdam Avenue Development AssociatesUnited States Bankruptcy Court, S.D. New York · 1989
- Consolidated Freightways Corp. v. TullyAppellate Division of the Supreme Court of the State of New York · 1982
- Hudson Valley Federal Credit Union v. New York State Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 2011
- Town of Fishkill v. Royal Dutchess Properties, Inc.Appellate Division of the Supreme Court of the State of New York · 1998