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U.S. BANK, N.A. v. PERSAUD

5247/2008.

29 Misc.3d 455 (2010)

906 N.Y.S.2d 726

U.S. BANK, N.A., Plaintiff, v. RICHARD PERSAUD et al., Defendants.

Supreme Court, Queens County.

Decided August 4, 2010.

Attorney(s) appearing for the Case

Steven J. Baum , Amherst ( John J. Ricciardi of counsel), for Homes and Estate Holding Corp., nonparty movant.

Stein, Wiener & Roth, LLP, Carle Place ( Howard H. Stein of counsel), for plaintiff.

OPINION OF THE COURT

CHARLES J. MARKEY, J.

The present motion, by order to show cause, addresses the thorny and interesting issue of who has the responsibility, at a mortgage foreclosure sale, to pay the real estate transfer taxes.

It is ordered that the motion is determined as follows:

Plaintiff U.S. Bank, N.A., obtained a judgment of foreclosure and sale dated November 25, 2008, and the Referee conducted a foreclosure sale of the subject...

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