Commissioner of Taxation & Finance v. Coronet Properties Co.

Appellate Division of the Supreme Court of New York

Commissioner of Taxation & Finance v. Coronet Properties Co.

251 A.D.2d 213, 676 N.Y.S.2d 469, 1998 N.Y. App. Div. LEXIS 7446

CourtAppellate Division of the Supreme Court of the State of New York

DecidedJune 23, 1998

StatusPublished

This text of 251 A.D.2d 213 (Commissioner of Taxation & Finance v. Coronet Properties Co.) is published on Counsel Stack Legal Research, covering Appellate Division of the Supreme Court of the State of New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Commissioner of Taxation & Finance v. Coronet Properties Co., 251 A.D.2d 213, 676 N.Y.S.2d 469, 1998 N.Y. App. Div. LEXIS 7446 (N.Y. Ct. App. 1998).

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Opinion

—Order, Supreme Court, New York County (Harold Tompkins, J.), entered July 24, 1997, which, inter alia, directed the turnover and delivery to respondent Commissioner of the shares of stock and proprietary leases to cooperative apartments in the Manhattan building known as 885 West End Avenue, unanimously affirmed, without costs. Appeal from the decision of the same court and Justice dated June 19, 1997 unanimously dismissed, without costs, as taken from a nonappealable paper.

The subject tax warrants were properly issued and gave rise to a perfected lien on appellant’s property (Marine Midland Bank-Cent. v Gleason, 47 NY2d 758). The subsequent levy upon the warrants was also proper, since the statutes at issue do not specifically require “return” of warrants issued to employees or officials of the Tax Department within 60 days. Moreover, issuance of the warrants by the Commissioner to Tax Department employees did not remove them from the constructive possession of the Commissioner (see, State of New York v Seligson, 212 F2d 111, 114). Concur — Sullivan, J. P., Rosenberger, Wallach, Tom and Saxe, JJ.

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—Order, Supreme Court, New York County (Harold Tompkins, J.), entered July 24, 1997, which, inter alia, directed the turnover and delivery to respondent Commissioner of the shares of stock and proprietary leases to cooperative apartments in the Manhattan building known as 885 West End Avenue, unanimously affirmed, without costs. Appeal from the decision of the same court and Justice dated June 19, 1997 unanimously dismissed, without costs, as taken from a nonappealable paper.

The subject tax warrants were properly issued and gave rise to a perfected lien on appellant’s property (Marine Midland Bank-Cent. v Gleason, 47 NY2d 758). The subsequent levy upon the warrants was also proper, since the statutes at issue do not specifically require “return” of warrants issued to employees or officials of the Tax Department within 60 days. Moreover, issuance of the warrants by the Commissioner to Tax Department employees did not remove them from the constructive possession of the Commissioner (see, State of New York v Seligson, 212 F2d 111, 114). Concur — Sullivan, J. P., Rosenberger, Wallach, Tom and Saxe, JJ.

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Bluebook (online)

251 A.D.2d 213, 676 N.Y.S.2d 469, 1998 N.Y. App. Div. LEXIS 7446, Counsel Stack Legal Research, https://law.counselstack.com/opinion/commissioner-of-taxation-finance-v-coronet-properties-co-nyappdiv-1998.

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