200 E. 64th Sreet Corp. v. Tully

Petitioner commenced this article 78 proceeding seeking to annul that portion of an amended determination of the State Tax Commission which held that an additional mortgage recording tax was due at the rate of Vi.% per month from June 30, 1970 to the date of payment.

The essential facts are not in dispute. Petitioner brought a prior article 78 proceeding in 1972 to review a determination of the State Tax Commission that a certain consolidation agreement was subject to the mortgage recording tax imposed by article 11 of the Tax Law.

The matter was transferred to the Appellate Division, Third…