Legal Opinion
Exchange Plaza Partners v. City of New York
Appellate Division of the Supreme Court of the State of New York
Decided March 20, 1990PublishedCited by 2 opinions
1Opinion of the Court
Petition, pursuant to CPLR article 78, transferred to this court by order of the Supreme Court, New York County (Myriam J. Altman, J.), entered April 18, 1989, to review a determination of respondent, Commissioner of the Department of Finance of the City of New York, dated October 26, 1988, which assessed petitioner for a tax deficiency under the New York City Real Property Transfer Tax Law in the principal amount of $500,-000 plus interest and penalties of $393,144.82 for a total of $893,144.82, unanimously denied, the determination confirmed, and the proceeding dismissed, without costs.
This…
2Cases cited4 opinions
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- LT & B Realty Corp. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1988
- Auerbach v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1988
3Cited by2 opinions
- GKK 2 Herald LLC v. City of New York Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2017
- Matter of Sunoco, Inc. (R & M) Combined Affiliates v. Tax Appeals Trib. of the State of N.Y.Appellate Division of the Supreme Court of the State of New York · 2026