Legal Opinion
People Ex Rel. Banner Land Co. v. State Tax Commission
New York Court of Appeals
Decided December 31, 1926PublishedCited by 16 opinions
1Opinion of the Court
Hiscock, Ch. J.
The appellant seeks a reversal of an order confirming a determination of the State Tax Commission that a tax was properly demanded upon the recording of certain mortgages. Appellant’s grantor being the owner of extensive premises made a contract with the City Mortgage Company for certain building loans and in accordance therewith executed four mortgages with bonds, each upon different premises and securing the sum of $65,000 to be advanced thereunder. On recording thereof the mortgagor was charged and paid a recording tax measured by the full amount to be* advanced under and…
2Cases cited4 opinions
- Wadsworth v. . LyonNew York Court of Appeals · 1883
- People Ex Rel. United States Title Guaranty Co. v. State Tax CommissionNew York Court of Appeals · 1920
- New York State Gas & Electric Corp. v. GilchristAppellate Division of the Supreme Court of the State of New York · 1924
- People Ex Rel. New York State Gas & Electric Corp. v. GilchristNew York Court of Appeals · 1925
3Cited by16 opinions
- Matter of Park 46th St. Corp. v. State Tax Comm.New York Court of Appeals · 1946
- Bay View Towers Apartments, Inc. v. State Tax CommissionNew York Court of Appeals · 1976
- People ex rel. Boston & Maine Railroad v. LoughmanAppellate Division of the Supreme Court of the State of New York · 1929
- People ex rel. New York Title v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1927
- Manufacturers Trust Co. v. RalphNew York Court of Appeals · 1950
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