Case ID: ny_246/html/0557-02.html
Source: Caselaw Access Project
Author: {"author": "", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

The People of the State of New York ex rel. Edward J. Rickert, Appellant, v. State Tax Commission, Respondent.
    
      Tax — mortgage tax — supplemental mortgage — exemption from taxation under section 255 of Tax Law.
    
    
      People ex rel. Rickert v. State Tax Comm., 221 App. Div. 818, reversed.
    (Argued October 7, 1927;
    decided October 25, 1927.)
    Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered September 8, 1927, which confirmed on certiorari a determination of the State Tax Commission that certain mortgages were subject to a mortgage tax. Relator claimed exemption under section 255 of the Tax Law providing that mortgages recorded pursuant to a provision or covenant of a recorded primary mortgage and creating no new or further indebtedness or obligation shall be exempt from tax.
    
      Henry Hetkin for appellant.
    
      Albert Ottinger, Attorney-General (Henry S. Manley of counsel), for respondent.
   Order of Appellate Division reversed and determination of State Tax Commission annulled, with costs in the Appellate Division and this court, on authority of People ex rel. N. Y. Title & Mortgage Co. v. State Tax Comm. (220 App. Div. 396; affd., 245 N. Y. 603).

Concur: Cardozo, Ch. J., Pound, Crane, Andrews, Lehman, Kellogg and O’Brien, JJ.