MATTER OF BERTELSMANN PROPERTY INC. v. TAX COMMISSION

1163, 206245/95.

66 A.D.3d 492 (2009)

887 N.Y.S.2d 561

2009 NY Slip Op 7317

In the Matter of BERTELSMANN PROPERTY INC., Respondent-Appellant, v. TAX COMMISSION et al., Appellants-Respondents.

Appellate Division of the Supreme Court of New York, First Department.

Decided October 13, 2009.


The record supports the court's determination to reject the figure for rentable square footage set forth in the parties' 1992 agreement, which petitioner's expert criticized as inadequately supported and other competent evidence contradicted. The court appropriately accepted the architect's uncontroverted testimony as to usable square footage and adopted a reasonable "add-on factor" calculating rentable square footage. In urging an upward modification of the rentable square...

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