Legal Opinion
Kim Poy Lee v. Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
Decided March 31, 1994PublishedCited by 3 opinions
1Opinion of the CourtWhite, 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 gains tax assessment imposed under Tax Law article 31-B.
Tax Law article 31-B imposes a real property transfer gains tax of 10% upon gains derived from the transfer of real property within this State where the consideration is $1 million or more (Tax Law §§ 1441, 1443 [1]). A transfer of real property includes "partial or successive transfers, unless the transferor or transferors furnish a sworn…
2Cases cited5 opinions
- Johnson v. JoyNew York Court of Appeals · 1979
- Bombart v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1987
- Von-Mar Realty Co. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1993
- Sanjaylyn Co. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1988
- Brooks v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1994
3Cited by3 opinions
- Ianniello v. New York Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1994
- Hebaron Enterprises v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1999
- Meixsell v. Commissioner of New York State Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1997