Legal Opinion
Forty Second Street Co. v. Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
Decided April 11, 1996PublishedCited by 6 opinions
1Opinion of the Court
OPINION OF THE COURT
Yesawich Jr., J.
The New York State Urban Development Corporation (hereinafter UDC) condemned petitioner’s real property, located in the City of New York. Title passed to UDC on April 18, 1990. Shortly thereafter, petitioner submitted a gains tax transferor questionnaire (see, Tax Law § 1447 [1] [b]) to the Division of Taxation of the Department of Taxation and Finance (hereinafter the Division), indicating that no advance payment had been made, and that the amount of the consideration to be paid for the property was yet "to be determined”. At that time, petitioner also…
2Cases cited4 opinions
- Burnet v. LoganSupreme Court of the United States · 1931
- In re Town of IslipNew 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
- Cheltoncort Co. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1992
3Cited by6 opinions
- Uniform Firefighters of Cohoes v. CuevasAppellate Division of the Supreme Court of the State of New York · 2000
- E.L.C. Hotel Corp. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1996
- 93rd Street Associates v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1999
- Basciano v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1997
- Malba Cove Properties, Inc. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2014
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