Samkoff v. Gerosa

This is a proceeding pursuant to article 78 of the Civil Practice Act to review a determination of the Comptroller of the City of New York denying a refund of a tax paid pursuant to the New York City Beal Property Transfer Tax Law. The sole issue presented is the validity of this local tax law insofar as it has been made applicable to the subject transaction involving a conveyance of real property located in the City of New York consummated by a delivery of the deed in the City of White Plains on April 29,1960.

A review of the legislation leading up to and encompassing this tax is necessary…