Sverdlow v. Bates
Appellate Division of the Supreme Court of the State of New York
1Opinion of the CourtHalpebu, J.
This is a proceeding under article 78 to review a determination by the State Tax Commission, holding that seven mortgages given by the petitioners to the Canton Savings and Loan Association were subject to a mortgage recording tax under section 253 of the Tax Law.
Between August, 1941, and May, 1950, eighteen mortgages had been given by one or both of the petitioners upon seven parcels of real estate in the village of Potsdam in St. Lawrence County. These mortgages originally totaled $345,000, but by monthly payments they had been reduced to a total of $236,132.10.
Originally, separate…
2Cases cited8 opinions
- Louisville Gas & Electric Co. v. ColemanSupreme Court of the United States · 1928
- Bullen v. WisconsinSupreme Court of the United States · 1916
- People Ex Rel. United States Title Guaranty Co. v. State Tax CommissionNew York Court of Appeals · 1920
- Matter of Park 46th St. Corp. v. State Tax Comm.New York Court of Appeals · 1946
- People Ex Rel. Jewelers Building Corp. v. State Tax CommissionNew York Court of Appeals · 1925
3 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Transervice Lease Corp. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1995
- Ormsby Haulers, Inc. v. TullyAppellate Division of the Supreme Court of the State of New York · 1979
- DaimlerChrysler Co. v. BilletAppellate Division of the Supreme Court of the State of New York · 2008
- Petrolane Northeast Gas Service, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1981
- Greco Bros. Amusement Co. v. ChuAppellate Division of the Supreme Court of the State of New York · 1986
8 more not listed; retrieve them via the Exa API.