1230 Park Associates v. Commissioner of Taxation & Finance
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
Weiss, J. P.
Proceeding pursuant to CPLR article 78 (initiated in this court pursuant to Tax Law § 2016) to review a determination of respondent Tax Appeals Tribunal which sustained a real property transfer gains tax assessment imposed under Tax Law article 31-B.
In 1983, petitioners incorporated 1230 Park Owners, Inc. as a cooperative housing corporation and transferred both the fee title and lease to property at 1230 Park Avenue in New York City to the corporation, which began selling shares to individual unit holders pursuant to an approved plan for conversion to cooperative apartments. In…
2Cases cited7 opinions
- Kurcsics v. Merchants Mutual InsuranceNew York Court of Appeals · 1980
- Mattone v. State of New York Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1988
- LT & B Realty Corp. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1988
- Mayblum v. ChuNew York Court of Appeals · 1986
- F & W Oldsmobile, Inc. v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
2 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Marriott Family Restaurants, Inc. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1991
- Muraskin v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1995
- Savasta v. 470 Newport AssociatesAppellate Division of the Supreme Court of the State of New York · 1992
- Center Moriches Monument Co. v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1995
- Carbide Chemicals & Plastic Co. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1995
7 more not listed; retrieve them via the Exa API.