Legal Opinion
Park & 46th Street Corp. v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided March 7, 1945Published
1Opinion of the CourtHeffernan, J.
The facts in this proceeding are not disputed. Petitioner seeks a review of a determination of the State Tax Commission, denying petitioner’s refund claim of mortgage taxes in the sum of $5,375, and affirming the action of the Register of the City of New York in collecting such tax upon the recording of a certain instrument, hereinafter described as a “ Third Supplemental Indenture ”. The tax was paid under protest.
On July 15, 1935, the Park and 46th Street Corporation executed a mortgage to Chase National Bank of the City of New York, trustee, in the sum of $1,800,000 and paid a mortgage tax…
2Cases cited17 opinions
- People Ex Rel. United States Title Guaranty Co. v. State Tax CommissionNew York Court of Appeals · 1920
- People Ex Rel. Banner Land Co. v. State Tax CommissionNew York Court of Appeals · 1926
- 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
- People Ex Rel. Jewelers Building Corp. v. State Tax CommissionNew York Court of Appeals · 1925
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