Legal Opinion
Matter of Park 46th St. Corp. v. State Tax Comm.
New York Court of Appeals
Decided March 7, 1946PublishedCited by 13 opinions
1Opinion of the CourtLewis, J.
We are to determine whether a portion of a mortgage recording tax paid under protest by the- petitioner-mortgagor was legally exacted.
The Register of the City of New York, acting as a recording officer, denied a claim by the mortgagor for the exemption of a portion of a mortgage tax demanded upon the recording of the instrument presently to be described. Thereafter the mortgagor applied to the State Tax Commission for a review of the determination and for a refund of taxes paid under protest in the amount of $5,375. Responsive to that application the commission granted a hearing after which…
2Cases cited7 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 Ex Rel. Jewelers Building Corp. v. State Tax CommissionNew York Court of Appeals · 1925
- People ex rel. Jewelers Building Corp. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1925
2 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Sverdlow v. BatesAppellate Division of the Supreme Court of the State of New York · 1954
- City of New York v. ProcaccinoAppellate Division of the Supreme Court of the State of New York · 1975
- Bay View Towers Apartments, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1975
- Hammond v. Philadelphia Electric Power Co.Court of Appeals of Maryland · 1949
- Manufacturers Trust Co. v. RalphNew York Court of Appeals · 1950
8 more not listed; retrieve them via the Exa API.