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GKK 2 Herald LLC, Petitioner, -against- The City of New York Tax Appeals Tribunal, et al.,, respondents

GKK 2 Herald LLC, Petitioner, -against- The City of New York Tax Appeals Tribunal, et al.,, respondents. Petitioner challenges the decision of respondent City of New York Tax Appeals Tribunal, dated July 15, 2016, which upheld the determination of the Administrative Law Judge, dated April 1, 2015, sustaining the determination of respondent Commissioner of Finance of the City of New York that the $111,375,000 of consideration petitioner received for its interest in real property was subject to the Real Property Transfer Tax. Stempel Bennett Claman & Hochberg, P.C., New York (Richard L. Claman of counsel), for petitioner. Zachary W. Carter, Corporation Counsel, New York (Amy H. Bassett of counsel), for respondents.

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GKK 2 Herald LLC, Petitioner, -against- The City of New York Tax Appeals Tribunal, et al.,, respondents. Petitioner challenges the decision of respondent City of New York Tax Appeals Tribunal, dated July 15, 2016, which upheld the determination of the Administrative Law Judge, dated April 1, 2015, sustaining the determination of respondent Commissioner of Finance of the City of New York that the $111,375,000 of consideration petitioner received for its interest in real property was subject to the Real Property Transfer Tax. Stempel Bennett Claman & Hochberg, P.C., New York (Richard L. Claman of counsel), for petitioner. Zachary W. Carter, Corporation Counsel, New York (Amy H. Bassett of counsel), for respondents.

KAHN, J.

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