Legal Opinion
Bombart v. Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided July 2, 1987PublishedCited by 11 opinions
1Opinion of the CourtLevine, 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.
In February 1980, by a single deed from a common grantor, petitioner acquired title to three contiguous parcels of real property in Manhattan. Each parcel was improved with a separate apartment building. To secure payment of the purchase price, petitioner executed three separate mortgages covering their respective…
2Cases cited1 opinion
- MacLaughlin v. Alliance InsuranceSupreme Court of the United States · 1932
3Cited by11 opinions
- Suburban Restoration Co. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2002
- 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
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