Legal Opinion

Melomo v. Tax Appeals Tribunal

Appellate Division of the Supreme Court of the State of New York

Decided July 15, 1993PublishedCited by 1 opinion

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 respondent Tax Appeals Tribunal which sustained a real property transfer gains tax assessment imposed under Tax Law article 31-B.

*804By this CPLR article 78 proceeding, petitioners seek to annul a determination of respondent Tax Appeals Tribunal upholding the imposition of a real property transfer gains tax on the August 30, 1988 sale of a one-family house and four lots located in Kings County. The property was owned by the nine petitioners and Francis Melomo as tenants in…

2Cases cited5 opinions

  1. Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
  2. Moran Towing & Transportation Co. v. New York State Tax CommissionNew York Court of Appeals · 1988
  3. American Communications Technology, Inc. v. State of New York Tax Appeal TribunalAppellate Division of the Supreme Court of the State of New York · 1993
  4. Scotsmen Press, Inc. v. State Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1991
  5. Howes v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1990

3Cited by1 opinion

  1. Brewery v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1995

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