Legal Opinion
Hebaron Enterprises v. Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
Decided March 4, 1999PublishedCited by 2 opinions
1Opinion of the CourtCrew Iii, 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 tax assessment imposed under Tax Law former article 31-B.
The underlying facts are not in dispute. Petitioners collectively owned, as tenants in common, 13 contiguous lots in Queens County. Petitioners Hebaron Enterprises, Orrin M.C. Hein and Holly Hein McCutchen were tenants in common as to all 13 lots, while petitioner Melvin Klein was a tenant in common as to 11 of the 13 lots. Each petitioner…
2Cases cited6 opinions
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- Federal Deposit Insurance v. Commissioner of Taxation & FinanceNew York Court of Appeals · 1993
- Von-Mar Realty Co. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1993
- Brooks v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1994
- Kim Poy Lee v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1994
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3Cited by2 opinions
- Burnside Coal & Oil Co. v. Commissioner of New York State Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 2000
- Hebaron Enterprises v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1999