Legal Opinion · Dissent
Park & 46th Street Corp. v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided March 7, 1945Published
1DissentHill, P. J.
Review under article 78 of the Civil Practice Act of a determination made by the State Tax Commission imposing a tax of $5,375 in connection with the recording of the 11 Third Supplemental Indenture ” (two earlier supplemental indentures are not involved) executed by the petitioner. The tax was paid under protest, and a refund is asked.
The essential facts are that petitioner, Park and 46th Street Corporation, on July 15,1935, executed a mortgage to the Chase National Bank as trustee, to secure the payment of $1,800,000 to the Metropolitan Life insurance Company. The recording mortgage tax was…
2Cases cited10 opinions
- People Ex Rel. Banner Land Co. v. State Tax CommissionNew York Court of Appeals · 1926
- New York State Gas & Electric Corp. v. GilchristAppellate Division of the Supreme Court of the State of New York · 1924
- People Ex Rel. New York State Gas & Electric Corp. v. GilchristNew York Court of Appeals · 1925
- People v. Boston & Maine RailroadAppellate Division of the Supreme Court of the State of New York · 1922
- People Ex Rel. Jewelers Building Corp. v. State Tax CommissionNew York Court of Appeals · 1925
5 more not listed; retrieve them via the Exa API.