Legal Opinion
200 E. 64th St. Corp. v. Manley
Appellate Division of the Supreme Court of the State of New York
Decided March 7, 1974PublishedCited by 5 opinions
1Opinion of the CourtGreenblott, J.
This is a proceeding pursuant to CPLR article 78 (transferred to the Appellate Division of the Supreme Court in the Third Judicial Department by an order of the Supreme Court at Special Term, entered in Albany County) to review a determination of the State Tax Commission, which held that a consolidation agreement recorded on June 30, 1970 in the Register’s office of New York County in Reel 177 at page 721: (1) was a mortgage within the meaning ;of section 250 of the Tax Law; (2) was not a supplemental mortgage entitled to an exemption from the tax on mortgages under section 255 of the Tax…
2Cases cited3 opinions
- Dunkum v. MacEck Building Corp.New York Court of Appeals · 1931
- Smith v. . RobertsNew York Court of Appeals · 1883
- People v. . GassNew York Court of Appeals · 1912
3Cited by5 opinions
- Bay View Towers Apartments, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1975
- First National Bank & Trust Co. v. Hyman Novick Realty Corp.Appellate Division of the Supreme Court of the State of New York · 1979
- Arch Assets, Inc. v. AL & LP Realty Co.Appellate Division of the Supreme Court of the State of New York · 1996
- Woodmere Knolls, Inc. v. ProcaccinoAppellate Division of the Supreme Court of the State of New York · 1976
- 200 E. 64th Sreet Corp. v. TullyNew York Supreme Court · 1976