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IN RE BALDWIN LEAGUE OF INDEPENDENT SCHOOLS

Nos. 88 B 10401(CB), 88 Civ. 6258(SWK).

110 B.R. 125 (1990)

In re The BALDWIN LEAGUE OF INDEPENDENT SCHOOLS, d/b/a The Baldwin School, The McBurney School, and The Rhodes Academy, f/d/b/a The Baldwin School of New York City and The Carnegie Hill School, Debtor. The CITY OF NEW YORK, Appellant, v. The BALDWIN LEAGUE OF INDEPENDENT SCHOOLS, Appellee.

United States District Court, S.D. New York.

January 30, 1990.

Attorney(s) appearing for the Case

Peter L. Zimroth, Corporation Counsel of the City of New York, New York City, by Cornelius Roche, Asst. Corp. Counsel, for appellant.

Salomon, Green & Ostrow, New York City, by David M. Green, for appellee.

MEMORANDUM AND ORDER

KRAM, District Judge.

This action comes to the Court on appeal from the Bankruptcy Court of this District, Judge Blackshear presiding. The City of New York (hereinafter "City") seeks relief from the Bankruptcy Court's ruling that Debtor Baldwin League of Independent Schools (hereinafter "Debtor" or "Baldwin") is exempt from a mortgage recording tax pursuant to § 1146(c) of the United States...

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