MATTER OF KORSINSKY v. TAX COMMISSIONER, CITY OF NEW YORK


300 A.D.2d 306 (2002)

751 N.Y.S.2d 853

In the Matter of GERSH KORSINSKY, Appellant, v. TAX COMMISSIONER, CITY OF NEW YORK, Respondent.

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

Decided December 2, 2002.


Ordered that the judgment is affirmed, with costs.

It is a primary rule of contract construction that "when parties set down their agreement in a clear, complete document, their writing should as a rule be enforced according to its terms" (W.W.W. Assoc. v Giancontieri, 77 N.Y.2d 157, 162). Moreover, "[i]nterpretation of an unambiguous contract provision is a function for the court, and matters extrinsic to the agreement may...

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