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AM. EXPRESS v. TAX TRIBUNAL

190 A.D.2d 104 (1993)

In the Matter of American Express Company et al., Petitioners, v. Tax Appeals Tribunal of the State of New York et al., Respondents

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

May 6, 1993

Attorney(s) appearing for the Case

Stroock & Stroock & Lavan, New York City (Kevin L. Smith, William A. Rome and Jonathan A. Siegel of counsel), for petitioners.

Robert Abrams, Attorney-General, Albany (Julie S. Mereson and Peter G. Crary of counsel), for Commissioner of Taxation and Finance of the State of New York, respondent.

MIKOLL, J. P., YESAWICH JR. and CREW III, JJ., concur.

MERCURE, J.

The decisive question in this case is whether the transfer of petitioners' headquarters at 125 Broad Street in Manhattan is exempt under Tax Law § 1443 (6) from the real property transfer gains tax, as petitioners contend, because the contracting parties intended to be bound by a March 18, 1983 agreement and remaining conditions were beyond the control of said parties. For reasons which follow...

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