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MATTER OF UNION CARBIDE CHEMS. & PLASTIC CO., INC. v. TAX APPEALS TRIBUNAL OF THE STATE OF NEW YORK

213 A.D.2d 807 (1995)

623 N.Y.S.2d 393

In the Matter of Union Carbide Chemicals & Plastic Company, Inc., Petitioner, 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.

March 9, 1995

Peters, J.

Pursuant to a contract of sale entered into on December 31, 1985, petitioner agreed to sell to Keren Limited Partnership certain real property in Westchester County for $170,000,000. The purchase price was paid by two promissory notes, each secured by a purchase-money mortgage: the first for $102,000,000, due and payable on December 31, 1986 with interest at the rate of 11.25%; the second for $70,000,000, due and payable on December 31, 1988...

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