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200 E 64TH ST CORP v. TULLY

86 Misc.2d 1087 (1976)

200 E. 64th St. Corp., Petitioner, v. James H. Tully et al., Constituting the State Tax Commission of the State of New York, et al., Respondents.

Supreme Court, Special Term, Albany County.

June 16, 1976

Attorney(s) appearing for the Case

Berg & Dorf (Elliott L. Biskind and John Dorf of counsel), for petitioner. Louis J. Lefkowitz, Attorney-General (Lawrence J. Logan of counsel), for James H. Tully and another, respondents. W. Bernard Richland, Corporation Counsel (Arnold Fox of counsel), for City of New York, respondent.

HAROLD J. HUGHES, J.

Petitioner commenced this article 78 proceeding seeking to annul that portion of an amended determination of the State Tax Commission which held that an additional mortgage recording tax was due at the rate of ½% per month from June 30, 1970 to the date of payment.

The essential facts are not in dispute. Petitioner brought a prior article 78 proceeding in 1972 to review a determination...

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