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DEUTSCH TANE, PC v. HOCHBERG

25 Misc.3d 54 (2009)

DEUTSCH TANE WATERMAN & WURTZEL, P.C., as Assignee of Certain Contractual Rights of JAMES SANNA, Respondent, v. STEVEN HOCHBERG et al., Appellants.

Supreme Court, Appellate Term, First Department.

Decided September 11, 2009.

Attorney(s) appearing for the Case

Chaifetz & Chaifetz, New York City (Lawrence Chaifetz of counsel), for appellants.

Deutsch Tane Waterman & Wurtzel, P.C., New York City (Stewart E. Wurtzel of counsel), for respondent.

McKEON, P.J., SCHOENFELD and HEITLER, JJ., concur.

OPINION OF THE COURT

SCHOENFELD, J.

Judgment, entered on or about March 28, 2006, affirmed, with $25 costs.

The action arises from the sale of a cooperative apartment unit by plaintiff's assignor, as seller, to defendants, as purchasers, and centers on the seller's payment at closing of a real estate transfer tax (see Tax Law § 1402-a). The record establishes that the seller's payment of the tax was not required by either the governing...

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