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BROOKMAR v. TAX COMMR OF NYC

13 Misc.3d 772 (2006)

827 N.Y.S.2d 467

BROOKMAR CORP., Petitioner, v. TAX COMMISSIONER OF THE CITY OF NEW YORK et al., Respondents. MARINA DEVELOPMENT ASSOCIATES, Petitioner, v. TAX COMMISSIONER OF THE CITY OF NEW YORK et al., Respondents.

Supreme Court, Kings County.

August 29, 2006.

Attorney(s) appearing for the Case

Michael A. Cardozo, Corporation Counsel (Vincent D'Orazio of counsel), and Bergman, Henoch, Peterson & Peddy P.C. (Bruce J. Bergman of counsel), for respondents.

Strook, Strook & Lavan LLP, New York City (Kevin J. Smith and Donald Liebman of counsel), for petitioners.

OPINION OF THE COURT

MICHAEL L. PESCE, J.

In these tax certiorari proceedings instituted by Brookmar Corp. and Marina Development Associates (who are named as the petitioners herein), respondents the Tax Commissioner of the City of New York and the Commissioner of Finance of the City of New York (respondents) move for summary judgment dismissing the petitions with respect to the premises known as 4302 Westshore Avenue in Brooklyn, New York (block 6944, lot...

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