Drobner v. Chapman

This is a review under article 78 of the Civil Practice Act, of a decision of the State Tax Commission, which confirmed a determination of the County Clerk of Oneida County imposing a mortgage recording tax upon a written instrument recorded in his office. The instrument in question appears to be a lease and executory contract of sale. The county clerk acted under section 250 of the Tax Law, which provides in part: ‘ ‘ Executory contracts for the sale of real property under which the vendee has or is entitled to possession shall be deemed to he *522mortgages for the purposes of this article and…