Legal Opinion
Gramott Corp. v. Graves
Appellate Division of the Supreme Court of the State of New York
Decided November 2, 1938PublishedCited by 3 opinions
1Opinion of the CourtBliss, J.
On May 1,1935, the Gramott Corporation executed and delivered to the Continental Bank and Trust Company of New York, trustee, a real estate mortgage which was recorded in New York county register’s office on August 5, 1935. A mortgage recording tax of $3,555 was paid thereon to the recording officer. This mortgage was a substitution for another mortgage as a part of and in compliance with a plan of reorganization pursuant to the provisions of section 77B of the Federal Bankruptcy Act. Section 253 of the Tax Law as it then existed imposed the tax. On May 1, 1936, section 252 of the Tax Law was…
2Cases cited4 opinions
- Addiss v. SeligNew York Court of Appeals · 1934
- People Ex Rel. Metropolitan Playhouses, Inc. v. GravesNew York Court of Appeals · 1937
- People ex rel. Metropolitan Playhouses, Inc. v. GravesAppellate Division of the Supreme Court of the State of New York · 1937
- In re the Fox Lane Corp.Appellate Division of the Supreme Court of the State of New York · 1929
3Cited by3 opinions
- County of St. Lawrence v. DainesAppellate Division of the Supreme Court of the State of New York · 2011
- People ex rel. Westbrook-Buffalo, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1939
- Park & 46th Street Corp. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1945