Steven M. Goldman

Mr. Goldman is a partner in the real estate department of Kurzman Eisenberg Corbin & Lever, LLP. Mr. Goldman's practice covers all facets of the cooperative/condominium conversion ownership process, including representing cooperative and condominium boards of directors (managers), and developers and sponsors of condominium/cooperative offering plans in the creation and offering for sale of ownership interest in such projects. Mr. Goldman serves as counsel to numerous cooperative boards of directors and condominium boards of managers of both residential and commercial properties. As part of his practice in this area, Mr. Goldman has appeared regularly before the New York State Office of the Attorney General. In addition to advising cooperative corporations and condominium associations on their day to day issues and transactions, Mr. Goldman also has been active in the acquisition, development, construction, financing and sales phases of many real estate projects in the New York City metropolitan area. Having practiced in this area of real estate law for more than forty years, Mr. Goldman regularly handles issues like construction deficiencies, sponsor defaults and lender workouts, all of which have become too common in the present economic environment.

Steven Goldman and Michael Weitzner, in a matter of first impression, obtained a ruling on behalf of the former owners of the Hotel now known as the Dominick, from the New York State Department of Taxation and Finance, that the Units in the hotel condominium are not subject to the New York State Mansion Tax. The Mansion Tax, New York Tax Law Section 1402-a, is an additional real property tax payable by purchaser of conveyances of residential real property when the consideration exceeds one million dollars. The ruling determined that the hotel-condominium units are not residential property for the purposes of the Mansion Tax.

Mr. Goldman has been active in community educational associations and has served on his local library board, board of education and as president of a charitable foundation for the support of public school education. On a professional level, he has lectured before numerous professional groups, taught continuing legal education courses, and has written or co-authored a number of articles in his area of specialty.

Prior to joining Kurzman Eisenberg Corbin & Lever LLP, Mr. Goldman was a partner in the real estate practice groups at Brown Raysman Millstein Felder and Steiner LLP and Baer Marks & Upham LLP.


  • School of Law, New York University, J.D., 1968
  • City College of the City University of New York, B.S., 1965


  • New York State, First Department
  • United States Tax Court
  • U.S. Court of Appeals, Second Circuit


  • American Bar Association:
    Section of Taxation 
    Section of Real Property, Probate and Trust Law
  • Subcommittee on Cooperatives and Condominiums of which he served as chairman from 1989 to 1992
  • New York State Bar:
    Real Property Committee
  • Committee on Cooperative and Condominium