Legal Opinion
City of New York v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided May 21, 1987PublishedCited by 2 opinions
1Opinion of the CourtHarvey, J.
Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court, entered in Albany County) to review a determination of respondent State Tax Commission which granted respondent Ronald Schaffer’s application for a refund of a mortgage recording tax imposed under Tax Law article 11.
The issue in this proceeding is whether respondent State Tax Commission properly determined that the recording of a certain $79,947.78 mortgage did not secure a new or further indebtedness and thus was exempt from mortgage recording tax. Sixth Prince Associates (Associates) owned…
2Cases cited4 opinions
- Matter of Park 46th St. Corp. v. State Tax Comm.New York Court of Appeals · 1946
- Bay View Towers Apartments, Inc. v. State Tax CommissionNew York Court of Appeals · 1976
- Bay View Towers Apartments, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1975
- Rednow Realty Corp. v. TullyAppellate Division of the Supreme Court of the State of New York · 1979
3Cited by2 opinions
- City of New York v. New York State Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1997
- Landsman v. S & I AssociatesNew York Supreme Court · 1993