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HOLT v. 45 E. 66TH ST. OWNERS CORP.

161 A.D.2d 410 (1990)

Dion A. Holt et al., Appellants, v. 45 East 66th Street Owners Corp., Respondent

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

May 15, 1990

On March 20, 1987, a plan was issued to convert the premises to condominium ownership with the residential units structured as a cooperative corporation. The fourth amendment to the offering plan, dated June 27, 1988, provided that the board of directors may impose a transfer fee (flip tax) on the sales of shares of the defendant corporation. Plaintiffs subscribed and closed title on the shares allocated to their apartment on September...

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