Legal Opinion
Muraskin v. Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
Decided July 27, 1995PublishedCited by 8 opinions
1Opinion of the Court
OPINION OF THE COURT
White, J.
Tax Law article 31-B imposes a real property transfer gains tax of 10% upon gains derived from the transfer of real property within this State where the consideration is $1 million or more (Tax Law § 1441 [1]; § 1443 [1]). The issue here is whether the gain petitioners and their partner (hereinafter collectively referred to as petitioners) derived from the sale of shares of a cooperative corporation allocated to a cooperative apartment is subject to the transfer gains tax. Petitioners contend that it is not because the $562,000 consideration they received is less…
2Cases cited4 opinions
- 1230 Park Associates v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1991
- Von-Mar Realty Co. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1993
- Cheltoncort Co. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1992
- Howes v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1990
3Cited by8 opinions
- Astoria Financial Corp. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2009
- Brooklyn Union Gas Co. v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1999
- Meixsell v. Commissioner of New York State Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1997
- Brooklyn Union Gas Co. v. New York State Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2013
- Brooklyn Union Gas Co. v. New York State Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2013
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