Legal Opinion
Long Island Lighting Co. v. Commissioner of Taxation & Finance
Appellate Division of the Supreme Court of the State of New York
Decided January 9, 1997PublishedCited by 3 opinions
1Opinion of the CourtWhite, J.
Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant to Tax Law § 2016) to review a determination of respondent Tax Appeals Tribunal which sustained a mortgage recording tax assessment imposed under Tax Law article 11.
To assist petitioner in effectuating its agreement with Niagara Mohawk Power Corporation (hereinafter NiMo) to fund 18% of the construction costs of a nuclear power plant, the New York State Energy & Research Developmental Authority (hereinafter NYSERDA) agreed to issue on petitioner’s behalf $150 million in tax-exempt Pollution Control Revenue Bonds. As a…
2Cases cited8 opinions
- Jemzura v. JemzuraNew York Court of Appeals · 1975
- Bay View Towers Apartments, Inc. v. State Tax CommissionNew York Court of Appeals · 1976
- Bay View Towers Apartments, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1975
- In re the Accounting of NochomovNew York Surrogate's Court · 1954
- Imar Mortgage Corp. v. Ticoli Realty Corp.Appellate Division of the Supreme Court of the State of New York · 1931
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3Cited by3 opinions
- Congregation Beth Medrosh of Monsey, Inc. v. Rolling Acres Chestnut Ridge, LLCAppellate Division of the Supreme Court of the State of New York · 2012
- In Re HutchinsUnited States Bankruptcy Court, D. Vermont · 2004
- Congregation Beth Medrosh of Monsey, Inc. v. Rolling Acres Chestnut Ridge, LLCAppellate Division of the Supreme Court of the State of New York · 2012