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THOMAS v. 81-87 OWNERS CORP.

142 Misc.2d 237 (1989)

Karen Thomas, Plaintiff, v. 81-87 Owners Corp., Defendant.

Civil Court of the City of New York, Kings County.

January 5, 1989

Attorney(s) appearing for the Case

Ross & Hill (James Ross of counsel), for plaintiff. Haas, Greenstein, Sims, Cohen & Gerstein, P. C. (Scott Epstein of counsel), for defendant.

ALAN L. LEBOWITZ, J.

The primary issue to be decided by this motion for summary judgment is whether the defendant corporation had the authority to collect a transfer tax, commonly known as a flip tax, on the sale of plaintiff's cooperative apartment located at 81 Columbia Heights, Brooklyn, New York.

The pertinent facts are as follows:

Pursuant to paragraph 7 of the fourth amendment to the offering...

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