Vernon Woods Development Corp. v. Pucillo

In a proceeding pursuant to CPLR article 78 to review a determination of the respondent Comptroller of the City of Mount Vernon, dated December 4, 1985, which, after a hearing, found that a certain real estate transfer was subject to a real *598estate transfer tax, the petitioners appeal from a judgment of the Supreme Court, Westchester County (Coppola, J.), dated October 10, 1986, which dismissed the proceeding.

Ordered that the judgment is affirmed, with costs.

The petitioners argue that the respondent improperly denied the petitioner, Vernon Woods Apartments, Inc., tax exempt status from the…