Legal Opinion
Old Nut Co. v. New York State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided January 22, 1987PublishedCited by 8 opinions
1Opinion of the CourtLevine, J.
Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court at Special Term, entered in Albany County) to review a determination of respondent which sustained a real estate tax gains assessment imposed under Tax Law article 31-B.
*870Petitioner was the owner of real estate in New York City through a wholly owned subsidiary. In July 1983, the subsidiary was merged with petitioner and on or about September 16, 1983, the property was transferred to Carriage House Foods, Inc. (Carriage House). Concededly, the transaction was subject to a State real estate gains tax…
2Cases cited2 opinions
- Howard v. WymanNew York Court of Appeals · 1971
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
3Cited by8 opinions
- Vast Goed v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1989
- Sanjaylyn Co. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1988
- Federal Deposit Insurance v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1993
- Lever v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1988
- Yanowicz v. Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1988
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