Hebaron Enterprises v. Tax Appeals Tribunal

—Crew 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 real property transfer tax assessment imposed under Tax Law former article 31-B.

At issue in this proceeding is whether the consideration received by petitioners for the transfer of 13 contiguous lots in Queens County was appropriately aggregated for purposes of imposing a transfer gains tax pursuant to Tax Law former article 31-B. When this matter was last before us (259 AD2d 790), we sustained respondent Tax…