Legal Opinion
Citibank, N. A. v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided December 29, 1983PublishedCited by 2 opinions
1Opinion of the Court
— Proceeding pursuant to CPLR article- 78 (transferred to this court by order of the Supreme Court at Special Term, entered in Albany County) to review a determination of the State Tax Commission which sustained a mortgage recording assessment under section 253 of the Tax Law. In 1975, petitioner Citibank, N. A., made a substantial loan to Joseph Hirsch Sportswear, Inc., which was guaranteed by Samuel and Blanka Lichtman, the principal stockholders of that corporation. To secure the guarantee, the Lichtmans gave petitioner a second mortgage on their residence on 51st Street in *930Brooklyn, New…
2Cases cited14 opinions
- S. S. Silberblatt, Inc. v. Tax CommissionNew York Court of Appeals · 1959
- Sverdlow v. BatesAppellate Division of the Supreme Court of the State of New York · 1954
- Bay View Towers Apartments, Inc. v. State Tax CommissionNew York Court of Appeals · 1976
- City of New York v. ProcaccinoAppellate Division of the Supreme Court of the State of New York · 1975
- Bay View Towers Apartments, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1975
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3Cited by2 opinions
- In Re Amsterdam Avenue Development AssociatesUnited States Bankruptcy Court, S.D. New York · 1989
- Dime Savings Bank of New York v. StateAppellate Division of the Supreme Court of the State of New York · 1992