Sanjaylyn Co. v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
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
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- Bombart v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1987
- Old Nut Co. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1987
3Cited by6 opinions
- Vast Goed v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1989
- Cove Hollow Farm, Inc. v. State of New York Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1989
- Von-Mar Realty Co. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1993
- Gordon v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1997
- Iveli v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1988
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