Legal Opinion
Meixsell v. Commissioner of New York State Department of Taxation & Finance
Appellate Division of the Supreme Court of the State of New York
Decided June 19, 1997PublishedCited by 2 opinions
1Opinion of the Court
Mikoll, J. P.
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 former article 31-B.
In 1961 petitioner Edward Meixsell (hereinafter Meixsell) purchased a parcel of vacant land in the Town of Smithtown, *861Suffolk County (hereinafter parcel one). In 1962 Meixsell purchased an adjacent parcel of vacant land (hereinafter parcel two). In 1963 Meixsell organized and incorporated Dentrac Shopping Plaza, Inc. and was…
2Cases cited6 opinions
- Cove Hollow Farm, Inc. v. State of New York Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1989
- Muraskin v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1995
- Von-Mar Realty Co. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1993
- Brooks v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1994
- Executive Land Corp. v. ChuAppellate Division of the Supreme Court of the State of New York · 1989
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3Cited by2 opinions
- Gordon v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1997
- Hebaron Enterprises v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1999