Hedge-fund manager Daniel Loeb has closed on his $45,000,000 penthouse in the new building at 15 Central Park West in Manhattan. 
Public records show that Loeb’s Panorama on the Park, LLC company closed on the 10,674-square-foot unit on February 6, after having gone to contract to buy the penthouse on October 18, 2005. The deal was recorded with New York City on Friday. The penthouse’s “full sale price” (an amount that includes personal property) was $45,821,250, but the purchase amount that the transfer tax was paid on was exactly $45,000,000, records show. We had written about Loeb’s purchase back on April 8 of last year, and then again on May 14 and September 27. Most recently, the New York Observer’s “The Real Estate” blog wrote a post yesterday about the recording of the sale of Loeb’s unit.