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IN RE 995 FIFTH AVE. ASSOCIATES, L.P.

Bankruptcy No. 88 B 10237(TLB), Adv. No. 89-5449A.

116 B.R. 384 (1990)

In re 995 FIFTH AVENUE ASSOCIATES, L.P., Debtor. 995 FIFTH AVENUE ASSOCIATES, L.P., Plaintiff, v. NEW YORK STATE DEPARTMENT OF TAXATION AND FINANCE, James W. Wetzler as Commissioner of Taxation and Finance, and Edward V. Regan as Comptroller of the State of New York, Defendants.

United States Bankruptcy Court, S.D. New York.

July 13, 1990.

Attorney(s) appearing for the Case

Angel & Frankel, P.C. by Joshua J. Angel, Leonard H. Gerson, Ira R. Abel, New York City, for debtor.

Robert Abrams, Atty. Gen. by David Cook, Marcie Mintz, New York City, for defendants.

DECISION GRANTING MOTION FOR SUMMARY JUDGMENT

TINA L. BROZMAN, Bankruptcy Judge.

At issue in this adversary proceeding is whether section 1146(c) of the Bankruptcy Code, 11 U.S.C.A. § 1146(c) (West Supp. 1990) (Section 1146(c)) exempts a debtor in possession from payment of the tax imposed on the gains derived from the transfer of real property within the State of New York pursuant to N.Y.Tax Law § 1441 (McKinney 1987) (the Gains Tax). 995 Fifth...

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