Legal Opinion
Landmark Dining Systems, Inc. v. Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
Decided February 8, 1996PublishedCited by 4 opinions
1Opinion of the Court
—White, 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 an assessment of tax on gains derived from certain real property transfers imposed under Tax Law article 31-B.
In April 1985, petitioner executed a lease agreement relating to premises owned by Empire Hotel-Lincoln Center Associates (hereinafter Empire) on the first floor and basement levels of the Empire Hotel in New York City. Contemporaneously with the execution of the lease, petitioner signed a "Consulting…
2Cases cited5 opinions
- Braten v. Bankers Trust Co.New York Court of Appeals · 1983
- Namad v. Salomon Inc.New York Court of Appeals · 1989
- Transervice Lease Corp. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1995
- Brewery v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1995
- Hemsley v. PannickAppellate Division of the Supreme Court of the State of New York · 1987
3Cited by4 opinions
- Shah v. Micro Connections, Inc.Appellate Division of the Supreme Court of the State of New York · 2001
- Estate of Brockman v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1997
- OfficeMax North America v. Tax Appeals Tribunal of Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 2006
- Spencer v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1998