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645 FIRST AVE. MANHATTAN CO. v. BIDERMAN

138 Misc.2d 474 (1988)

In the Matter of 645 First Avenue Manhattan Company, Petitioner, v. Abraham Biderman, as Commissioner of Finance of the City of New York, et al., Respondents.

Supreme Court, New York County.

January 25, 1988

Attorney(s) appearing for the Case

Rosenman, Colin, Freund, Lewis & Cohn for petitioner. Peter L. Zimroth, Corporation Counsel (Regina Feder of counsel), for respondents.

HELEN E. FREEDMAN, J.

This CPLR article 78 proceeding presents novel questions concerning the application of RPTL 421-a to a multiple dwelling which includes both new construction and an existing structure rehabilitated for commercial use.

Petitioner, 645 First Avenue Manhattan Company, applied to respondents for tax benefits with respect to a 53-story residential condominium that it was building on...

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