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MATTER OF BRANDES v. HERMAN

20 Misc.2d 869 (1959)

In the Matter of Paul Brandes, on Behalf of Himself and 26 Other Tenants, Petitioner, v. Robert E. Herman, as Acting State Rent Administrator, Respondent.

Supreme Court, Special Term, New York County.

October 22, 1959.

Attorney(s) appearing for the Case

Harry Bloom for petitioner.

Harold Zucker and Jacob B. Ward for respondent.

McGovern, Vincent & Connelly (Harry G. Davidson of counsel), for intervenor-respondent.

FRANCIS X. CONLON, J.

Although the sale price, rather than the assessed valuation, must ordinarily be used as the valuation base, this is not mandatory if the sale was not "at arm's length" or was affected by "special circumstances". In the instant case, the evidence established (1) that Rellstab, the present owner of the stock of the landlord corporation, acquired the same by purchases of one half from one stockholder, on November 30,

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