Legal Opinion
American Express Co. v. Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
Decided May 6, 1993PublishedCited by 2 opinions
1Opinion of the Court
OPINION OF THE COURT
Mercure, J.
The decisive question in this case is whether the transfer of petitioners’ headquarters at 125 Broad Street in Manhattan is exempt under Tax Law § 1443 (6) from the real property transfer gains tax, as petitioners contend, because the contracting parties intended to be bound by a March 18, 1983 agreement and remaining conditions were beyond the control of said parties. For reasons which follow, we reject the contention that the Broad Street property was sold pursuant to a *106contract entered into and binding before March 28, 1983. Accordingly, the determination of…
2Cases cited10 opinions
- Merritt Hill Vineyards Inc. v. Windy Heights Vineyard, Inc.New York Court of Appeals · 1984
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- Allis-Chalmers Manufacturing Co. v. Malan Construction Corp.New York Court of Appeals · 1972
- Sil-Tone Collision, Inc. v. FoschioNew York Court of Appeals · 1984
- Golub Service Station, Inc. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1992
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3Cited by2 opinions
- Sherwin-Williams Co. v. Tax Appeals Tribunal of the Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 2004
- De Milt v. Tax Appeals Tribunal of State of New YorkAppellate Division of the Supreme Court of the State of New York · 1996