Michaels v. Tax Appeals Tribunal

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 the assessment of a real property transfer gains tax imposed under Tax Law former article 31-B.

Petitioner contends that respondent Tax Appeals Tribunal erred in concluding that he was liable for the real property transfer gains tax* assessed as a result of a cooperative conversion project sponsored by Glen Cove Associates, a limited partnership. As president and sole shareholder of HLM/Glen *884Cove, Inc., the general partner of…