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200 E. 64TH ST. CORP. v. MANLEY

44 A.D.2d 11 (1974)

200 E. 64th St. Corp., Petitioner, v. A. Bruce Manley et al., Constituting The State Tax Commission, et al., Respondents

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

March 7, 1974.

Attorney(s) appearing for the Case

Berg, Mezansky & Dorf (David Berg and John Dorf of counsel), for petitioner.

Louis J. Lefkowitz, Attorney-General (Vincent P. Molineaux and Ruth Kessler Toch of counsel), for State Tax Commission of the State of New York, respondent.

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

SWEENEY and MAIN, JJ., concur with GREENBLOTT, J.; STALEY, JR., J. P., and KANE, J., dissent and vote to confirm in an opinion by STALEY, JR., J. P.

GREENBLOTT, J.

This is a proceeding pursuant to CPLR article 78 (transferred to the Appellate Division of the Supreme Court in the Third Judicial Department by an order of the Supreme Court at Special Term, entered in Albany County) to review a determination of the State Tax Commission, which held that a consolidation agreement recorded on June 30, 1970 in the Register's office of New York County in Reel 177 at...

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