GORDON v. URBACH


252 A.D.2d 94 (1998)

682 N.Y.S.2d 711

Mitchell H. Gordon, Appellant, v. Michael H. Urbach, as Commissioner of The State of New York Department of Taxation and Finance, et al., Respondents

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

December 30, 1998


Attorney(s) appearing for the Case

Crisona & Schwartz, L. L. P., New York City (Richard A. Schwartz of counsel), for appellants.

Dennis C. Vacco, Attorney-General, Albany (Andrew D. Bing of counsel), for Michael H. Urbach and others, respondents.

CARDONA, P. J., MIKOLL, WHITE and YESAWICH JR., JJ., concur.


CREW III, J.

Between August 1991 and August 1995, defendant Commissioner of Taxation and Finance issued eight tax warrants against Coronet Properties Company for unpaid taxes, interest and penalties totaling approximately $7 million. Six of the warrants were issued for taxes imposed under Tax Law former article 31-B (real property transfer gains tax),1 one warrant for taxes imposed...

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