Petitioners purchased a 12-unit apartment building in the City of Saratoga Springs, Saratoga County, from respondent under an installment sales contract entered into in 1984. As dictated by the agreement, upon passage of title the balance due on the transaction, $123,631.38, was secured by a purchase-money mortgage. The mortgage, dated January 11, 1986, provided for the payment of $25,000 in...
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