Legal Opinion
Quirin v. 123 Apartments Corp.
Appellate Division of the Supreme Court of the State of New York
Decided March 3, 1987PublishedCited by 2 opinions
1Opinion of the Court
OPINION OF THE COURT
Milonas, J.
The central issue in this action concerns the authority of defendant corporation to collect a transfer fee, otherwise known as a flip tax, on the sale of apartments in the building located at 123 West 74th Street in Manhattan. Plaintiffs, who are former residents, contend that, among other relief, they are entitled to a refund of the transfer fee paid by them at the closing of the sale of their apartment.
The facts may be stated as follows: In the latter part of 1977, the tenants were served with a proposed offering plan for the cooperative conversion of the…
2Cases cited9 opinions
- State Tax Commission v. ShorNew York Court of Appeals · 1977
- Fe Bland v. Two Trees Management Co.New York Court of Appeals · 1985
- Davis v. SheltonAppellate Division of the Supreme Court of the State of New York · 1969
- Wehringer v. Helmsley-Spear, Inc.Appellate Division of the Supreme Court of the State of New York · 1982
- Wehringer v. Helmsley-Spear, Inc.New York Court of Appeals · 1983
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3Cited by2 opinions
- Mogulescu v. 255 West 98th Street Owners Corp.Appellate Division of the Supreme Court of the State of New York · 1988
- Thomas v. 81-87 Owners Corp.Civil Court of the City of New York · 1989