Legal Opinion
City of New York v. Procaccino
Appellate Division of the Supreme Court of the State of New York
Decided February 27, 1975PublishedCited by 8 opinions
1Opinion of the CourtMain, 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 the “ Supplemental Indenture ” (Indenture) herein was not a new mortgage, but was a 'supplemental mortgage exempt from the recording tax in accordance with the meaning and intent of section 255 of the Tax Law.
Indebted to Bankers Trust Company in the amount of $12,000,000, secured by mortgages of $11,000,000…
2Cases cited2 opinions
- Brodsky v. MurphyNew York Court of Appeals · 1969
- Matter of Park 46th St. Corp. v. State Tax Comm.New York Court of Appeals · 1946
3Cited by8 opinions
- Bay View Towers Apartments, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1975
- Empire State Building Co. v. New York State Department of Taxation & FinanceNew York Supreme Court · 1990
- Hotel Waldorf-Astoria Corp. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1982
- Debevoise & Plimpton v. New York State Department of Taxation & FinanceNew York Supreme Court · 1991
- First Fiscal Fund Corp. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1975
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