Legal Opinion

Sanjaylyn Co. v. State Tax Commission

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

Decided June 2, 1988PublishedCited by 6 opinions

1Opinion of the CourtMercure, J.

Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court, entered in Albany County) to review a determination of respondent which sustained a tax assessment on gains derived from certain real property transfers under Tax Law article 31-B.

Petitioner owned three contiguous parcels of realty near Kennedy Airport in Queens County, each improved with a warehouse and office space. The first parcel (hereinafter Parcel A) was purchased in 1971 from Daniel Rubin for $307,000, the second (hereinafter Parcel B) was purchased in 1977 from Shirley Rubin and Alan R.…

2Cases cited3 opinions

  1. Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
  2. Bombart v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1987
  3. Old Nut Co. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1987

3Cited by6 opinions

  1. Vast Goed v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1989
  2. Cove Hollow Farm, Inc. v. State of New York Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1989
  3. Von-Mar Realty Co. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1993
  4. Gordon v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1997
  5. Iveli v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1988

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