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MATTER OF MUTUAL REDEVELOPMENT HOUSES, INC. v. ROTH

307 A.D.2d 422 (2003)

763 N.Y.S.2d 124

In the Matter of MUTUAL REDEVELOPMENT HOUSES, INC., Petitioner, v. ARTHUR J. ROTH, as Commissioner of Taxation and Finance of the State of New York, et al., Respondents.

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

Decided July 3, 2003.

Crew III, J.

Petitioner, a corporation organized under Private Housing Finance Law article 5, owns and operates a limited equity housing cooperative consisting of, inter alia, approximately 2,800 moderate-income residential apartments and various commercial spaces, including retail stores and professional offices. Petitioner's residential tenants are all shareholders of petitioner, and their relationship with petitioner...

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