WALDORF-ASTORIA v. STATE TAX


86 A.D.2d 330 (1982)

In the Matter of Hotel Waldorf-Astoria Corporation, Respondent, v. State Tax Commission, Appellant

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

May 13, 1982


Attorney(s) appearing for the Case

Robert Abrams, Attorney-General (Francis V. Dow of counsel), for appellant.

Hale Russel & Gray (Peter J. Wade and Mark I. Silberblatt of counsel), for respondent.

KANE, J. P., MIKOLL, YESAWICH, JR., and LEVINE, JJ., concur.


WEISS, J.

On December 7, 1977, the New York State Employees' Retirement System loaned petitioner $45,000,000, taking back a first mortgage as security. Although requested, both the Miscellaneous Tax Bureau and the New York City Register refused to give prior opinions on petitioner's claim that no mortgage recording tax was due because the mortgagee enjoyed immunity from taxation as an agency of the State of...

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