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HELLER v. STATE OF NEW YORK

81 N.Y.2d 60 (1993)

Ben Heller, Appellant, v. State of New York, Respondent.

Court of Appeals of the State of New York.

Decided April 1, 1993.

Attorney(s) appearing for the Case

Jones, Day, Reavis & Pogue, New York City (Peter M. Lieb and Thomas L. Abrams of counsel), for appellant.

Robert Abrams, Attorney-General, Albany (John McConnell, Jerry Boone and Peter H. Schiff of counsel), for respondent.

Chief Judge KAYE and Judges SIMONS, TITONE, HANCOCK, JR., and BELLACOSA concur.

SMITH, J.

The issue presented on this appeal is whether the real property transfer gains tax imposed pursuant to article 31-B of the Tax Law is a transfer tax or other similar expense within the meaning of EDPL 702 (A) (1) so as to require reimbursement by the State. We hold that since the transfer gains tax does not represent an incidental expense such as a recording fee, transfer tax, or a similar expense incurred...

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