MTR. OF SHERATON CORP. v. MURPHY


35 A.D.2d 294 (1970)

In the Matter of Sheraton Corporation of America, Petitioner, v. Joseph H. Murphy et al., Constituting The State Tax Commission, et al., Respondents

Appellate Division of the Supreme Court of the State of New York, Third Department.

December 7, 1970.


Attorney(s) appearing for the Case

Paul V. Wolfe for petitioner.

Louis J. Lefkowitz, Attorney-General (Ruth Kessler Toch of counsel), for State Tax Commission, respondent.

J. Lee Rankin, Corporation Counsel (Isaac C. Donner and Samuel J. Warms of counsel), for City of New York, respondent.

HERLIHY, P. J., REYNOLDS, GREENBLOTT and COOKE, JJ., concur.


SWEENEY, J.

This is a proceeding under article 78 of the CPLR (transferred to the Appellate Division in the Third Judicial Department by an order of the Supreme Court at Special Term, entered January 9, 1970 in Albany County) to review a determination of the State Tax Commission which sustained the collection of a mortgage recording tax.

The petitioner seeks to recover the mortgage tax paid by it under...

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