Legal Opinion
Adam Jay Associates v. Board of Assessors of Nassau
New York Court of Appeals
Decided June 7, 1984PublishedCited by 3 opinions
APPEARANCES OF COUNSEL
1Opinion of the Court
OPINION OF THE COURT
Memorandum.
The order of the Appellate Division should be affirmed, with costs.
At issue in this tax certiorari proceeding is whether appellant (the property owner/mortgagor) or respondent (the assignee of the mortgagee) is entitled to receive the tax refund. We affirm the order below in favor of the assignee of the mortgagee, since the mortgagee, for its own account, had made the actual tax payments under review and had suffered a loss upon sale of the property.
In 1974, appellant defaulted on payments on an apartment building mortgage. The mortgagee, the Department of…
2Cases cited5 opinions
- People Ex Rel. New York Title & Mortgage Co. v. MillerNew York Court of Appeals · 1942
- People Ex Rel. 342 East 57th Street Corp. v. MillerNew York Court of Appeals · 1942
- People ex rel. 342 East 57th Street Corp. v. MillerAppellate Division of the Supreme Court of the State of New York · 1941
- People ex rel. New York Title & Mortgage Co. v. MillerAppellate Division of the Supreme Court of the State of New York · 1941
- People ex rel. Crompton Building Corp. v. SextonAppellate Division of the Supreme Court of the State of New York · 1942
3Cited by3 opinions
- Sapir v. Hudson Realty Co. (In Re Rosalind Gardens Associates)United States Bankruptcy Court, S.D. New York · 1993
- 69 Pinehurst LLC v. Sixty Nine Pinehurst Ave. Assoc. LLCAppellate Division of the Supreme Court of the State of New York · 2022
- Greater New York Savings Bank v. Delco Development Co.Appellate Division of the Supreme Court of the State of New York · 1998