Baer Marks & Upham v. Grayson

CPLR article 78 proceeding, transferred to this court pursuant to CPLR 7804 (g) by order of Supreme Court, New York County (Edward Greenfield, J.), entered December 5,1988, by which petitioners challenge the final determination of the Department of Finance of the City of New York, dated February 26, 1988, which, after a hearing, assessed petitioner Baer Marks & *234Upham with a real property transfer tax deficiency in the total sum of $118,080.31, unanimously dismissed, the petition denied, and the determination confirmed, without costs.

Petitioner Baer Marks & Upham, as grantor, assigned its…