Legal Opinion
Hotel Waldorf-Astoria Corp. v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided May 13, 1982PublishedCited by 4 opinions
1Opinion of the Court
OPINION OF THE COURT
Weiss, J.
On December 7, 1977, the New York State Employees’ Retirement System loaned petitioner $45,000,000, taking *331back a first mortgage as security. Although requested, both the Miscellaneous Tax Bureau and the New York City Register refused to give prior opinions on petitioner’s claim that no mortgage recording tax was due because the mortgagee enjoyed immunity from taxation as an agency of the State of New York. Petitioner, under protest, was required to pay $562,500 as a mortgage tax upon recording the mortgage. A petition seeking review of the determination denying…
2Cases cited20 opinions
- In Re the Transfer Tax Upon the Estate of PellNew York Court of Appeals · 1902
- First National City Bank v. City of New York Finance AdministrationNew York Court of Appeals · 1975
- Glassman v. GlassmanNew York Court of Appeals · 1956
- Bush Terminal Co. v. City of New YorkNew York Court of Appeals · 1940
- In Re the Appraisal Under the Transfer Tax Act of the Trust Estate Held for the Life of O'BerryNew York Court of Appeals · 1904
15 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- In Re Amsterdam Avenue Development AssociatesUnited States Bankruptcy Court, S.D. New York · 1989
- City of New York v. TullyAppellate Division of the Supreme Court of the State of New York · 1982
- Hudson Valley Federal Credit Union v. New York State Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 2011
- Arnot-Ogden Memorial Hospital v. AxelrodAppellate Division of the Supreme Court of the State of New York · 1983