District Court, S.D. New York August 23, 2002, 01 Civ. 10199(MGC) (New York City Department of Finance v. 310 Associates, L.P. (In Re 310 Associates, L.P.))

OPINION

CEDARBAUM, District Judge.

The New York City Department of Finance (the “City”) appeals from an order of the Bankruptcy Court. In the proceedings below, the Bankruptcy Court granted 310 Associates, L.P. (“debtor”) an exemption, pursuant to 11 U.S.C. § 1146(c), from payment of municipal real estate transfer taxes.