Legal Opinion
Matter of Rogers v. Graves
New York Court of Appeals
Decided January 10, 1939PublishedCited by 9 opinions
1Opinion of the CourtLoughran, J.
Article 11 of the Tax Law (Cons. Laws, ch. 60) provides that upon the recording within this State of every mortgage of real property there shall be payable a tax of fifty cents for each one hundred dollars of the principal secured thereby (§§ 253, 257). For the purposes of this tax, an executory contract for the sale of real property “ under which the vendee has or is entitled to possession ” is deemed to be a mortgage and is taxable at the amount unpaid thereon (§ 250). This controversy is one as to the scope of these provisions.
The facts upon which the issue arises are undisputed. In 1922,…
2Cases cited2 opinions
- Stewart v. . Long Island R.R. Co.New York Court of Appeals · 1886
- White v. WalshNew York Supreme Court · 1909
3Cited by9 opinions
- Nederlandse Draadindustrie NDI B v. v. Grand Pre-Stressed Corp.District Court, E.D. New York · 1979
- American Surety Co. v. RosenthalNew York Supreme Court · 1954
- Rathe v. Adirondack Concepts, Inc.Appellate Division of the Supreme Court of the State of New York · 1987
- Barden & Robeson Corp. v. TimmermanAppellate Division of the Supreme Court of the State of New York · 1986
- Dour v. Village of Port JeffersonNew York Supreme Court · 1976
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