S & M Enterprises v. United States

ORDER

HARKINS, Senior Judge.

Plaintiffs claim presents the issue of whether the former New York State Tax on Gains Derived from Certain Real Property Transfers (NYS transfer gains tax)1 is a “transfer tax” or a “similar expense” within the meaning of the Uniform Relocation Assistance and Real Property Acquisition Policies Act (Policies Act).2 Defendant acquired by eminent domain on June 29, 1987, plaintiffs property in New York City, which was used as a mail distribution center called the Murray Hill Postal Center.3 The case is before the court on cross motions for summary judgment. All…