Legal Opinion
Brewery v. Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
Decided July 20, 1995PublishedCited by 4 opinions
1Opinion of the CourtYesawich Jr., 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.
*812Petitioner, a real estate holding company, is the former owner of an apartment building in New York City. In 1971, Paula Murray Coudert, who had been petitioner’s sole shareholder since her parents’ death in 1931, conveyed all of her shares to two irrevocable trusts, established for the benefit of her children. Having divested herself of her…
2Cases cited7 opinions
- Transervice Lease Corp. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1995
- Ormsby Haulers, Inc. v. TullyAppellate Division of the Supreme Court of the State of New York · 1979
- Vast Goed v. 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
- Howes v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1990
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3Cited by4 opinions
- Meditrust C/O Conifer Park, Inc. v. FaheyAppellate Division of the Supreme Court of the State of New York · 1996
- Landmark Dining Systems, Inc. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1996
- Estate of Brockman v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1997
- North Shore Cadillac-Oldsmobile, Inc. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2004