Legal Opinion
93rd Street Associates v. Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
Decided March 11, 1999Published
1Opinion of the CourtCarpinello, J.
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 denied petitioner’s application for a refund of real property transfer gains tax paid under Tax Law former article 31-B.
Petitioner, a residential condominium developer, sought a refund of a portion of real property gains taxes paid on the sale of condominiums between 1985 and 1990 pursuant to Tax Law former article 31-B. The claim for refund was based on *856petitioner’s $1.5 million settlement in 1993 of a lawsuit which had been filed by…
2Cases cited4 opinions
- Cheltoncort Co. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1992
- Forty Second Street Co. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1996
- South Suffolk Recreation Ventures, Inc. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1996
- Benacquista, Polsinelli & Serafini Management Corp. v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1993