Martell's Restaurant Corp. v. Housing & Development Administration

The petitioner sues to annul the determination of the Housing and Development Administration of the City of New York and the Tax Commission of the City of New York which resulted in an order denying it a tax abatement based upon the reasonable cost of improvements and alterations.

Martell’s Restaurant Corporation owns the four-story building at 1467 Third Avenue. The street level is, and always has been, occupied as a store. Prior to 1935, each of the upper three floors housed separate apartments. In 1935, the then owner converted two of the apartments into a duplex, leaving the building…