Legal Opinion
Mutual Redevelopment Houses, Inc. v. Roth
Appellate Division of the Supreme Court of the State of New York
Decided July 3, 2003PublishedCited by 3 opinions
1Opinion of the CourtCrew Iii, 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 sales tax assessment imposed under Tax Law article 28.
Petitioner, a corporation organized under Private Housing Finance Law article 5, owns and operates a limited equity *423housing cooperative consisting of, inter alia, approximately 2,800 moderate-income residential apartments and various commercial spaces, including retail stores and professional offices. Petitioner’s residential tenants are all shareholders of petitioner,…
2Cases cited5 opinions
- Kurcsics v. Merchants Mutual InsuranceNew York Court of Appeals · 1980
- Debevoise & Plimpton v. New York State Department of Taxation & FinanceNew York Court of Appeals · 1993
- Empire State Building Co. v. New York State Department of Taxation & FinanceNew York Court of Appeals · 1993
- Empire State Building Co. v. New York State Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1992
- Empire State Building Co. v. New York State Department of Taxation & FinanceNew York Supreme Court · 1990
3Cited by3 opinions
- Crucible Materials Corp. v. New York Power AuthorityAppellate Division of the Supreme Court of the State of New York · 2008
- Goldstein v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2012
- Goldstein v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2012