Pursuant to the terms of the parties' lease, defendant agreed to pay all transfer taxes and to indemnify plaintiff against his failure to pay same. The Department of Finance (DOF) subsequently assessed both parties for a transfer tax, and after DOF's Conciliation Bureau rejected defendant's claim that no tax was owed, he sought relief from the New York City Tax Appeals Tribunal in an action that remains pending. Despite numerous requests, defendant failed to provide plaintiff...
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