By: Daily Record Staff//September 21, 2015
NYS Advisory Committee on Judicial Ethics
Judge as Shareholder in Cooperative Housing Corporation
Tax Proceedings
Opinion 15-32
Background: The inquiring judge, who presides in tax certiorari cases, says he lives, as a shareholder, in a multiple dwelling owned by a cooperative housing corporation. He is not on the corporation’s board of directors, but has nonetheless learned the corporation has retained a particular law firm for its tax certiorari proceedings.
Opinion: The committee concluded that a judge who is a resident shareholder and proprietary lessee in a cooperative housing corporation is disqualified, subject to remittal, from tax certiorari cases involving the judge’s own building or housing corporation, but may preside in other tax certiorari cases brought by the same law firm on behalf of other clients.