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MATTER OF CLINTON HILL EQUITIES GROUP v. TAX APPEALS TRIBUNAL OF THE STATE OF NEW YORK

240 A.D.2d 992 (1997)

658 N.Y.S.2d 774

In the Matter of Clinton Hill Equities Group, 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.

June 26, 1997

Yesawich Jr., J.

In June 1982, petitioner purchased several apartment buildings in New York City intending to convert them to cooperative ownership. As part of the consideration given for the property, petitioner assumed an outstanding mortgage debt owed to Equitable Life Insurance Company which was scheduled to become due in full in 1984. When Equitable expressed disinterest in extending or refinancing its loan, petitioner's managing general partner...

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