Legal Opinion
Rapoport v. Koenig
Appellate Division of the Supreme Court of the State of New York
Decided March 20, 1997PublishedCited by 3 opinions
1Opinion of the CourtMercure, J.
Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant to Tax Law § 2016) to review a determination of the Tax Appeals Tribunal which denied petitioner’s application for a refund of real property transfer gains tax paid under Tax Law article 31-B.
Petitioner is the owner of real property located at 187-195 Hudson Street in New York City. In 1990, petitioner entered into an agreement whereby he leased the property for the period July 16, 1990 through May 31, 2039 at an annual rent of $490,000 and, for additional consideration of $499,990, granted an option to purchase the…
2Cases cited4 opinions
- Spodek v. New York State Commissioner of TaxationNew York Court of Appeals · 1995
- South Suffolk Recreation Ventures, Inc. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1996
- Fazkap Associates v. Commissioner of New York State Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1996
- Wanat v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1996
3Cited by3 opinions
- Abramov v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 1999
- Abramov v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 1999
- People v. LoperAppellate Division of the Supreme Court of the State of New York · 2007