50 West 23rd Associates v. City of New York Department of Finance

—Determination of respondent Commissioner of Finance of the City of New York, dated March 25, 1988, which assessed a real property transfer tax deficiency in the amount of $77,933.16, including interest and penalties, is unanimously confirmed, the petition denied and the proceeding brought pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court, New York County, Myriam Altman, J., entered Dec. 11, 1989) unanimously dismissed, without costs.

This matter arises out of the transfer of the ownership of real property located at 48-62 West 23rd Street and 37-51 *661West 22nd…