Legal Opinion
Epstein v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided November 4, 1982PublishedCited by 4 opinions
1Opinion of the Court
OPINION OF THE COURT
Levine, J.
The deceased taxpayers, George and Mildred Rapoport, were legal residents of the State of Florida during the taxable years in question. In 1969, they sold an apartment building consisting of 140 units located in Flushing, New York, and took back a purchase-money second mortgage for the unpaid balance of the purchase price. The mortgage note provided for interest at the rate of 6% per annum and quarterly payments of principal and interest commencing September 1, 1969, and ending June 1,1984. To the extent *257that principal payments on the mortgage installments…
2Cases cited5 opinions
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- Voorhees v. BatesNew York Court of Appeals · 1954
- Linsley v. GallmanAppellate Division of the Supreme Court of the State of New York · 1972
- Linsley v. GallmanNew York Court of Appeals · 1973
- Taylor v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1981
3Cited by4 opinions
- Pastor v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1985
- Delmhorst v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1983
- Katz v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1985
- Delmhorst v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1983