Gordon v. Urbach

OPINION OF THE COURT

Crew III, J.

Between August 1991 and August 1995, defendant Commissioner of Taxation and Finance issued eight tax warrants against Coronet Properties Company for unpaid taxes, interest and penalties totaling approximately $7 million. Six of the warrants were issued for taxes imposed under Tax Law former article 31-B (real property transfer gains tax),1 one warrant for taxes imposed under Tax Law article 31 (real estate transfer tax) and the remaining warrant for taxes imposed under Tax Law article 30 (New York City personal income tax). The State Department of Taxation and…