Jaffe 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 denied petitioners’ applications for a refund of real property transfer gains tax paid under Tax Law article 31-B.

Petitioners, Paul D. Jaffe and Leon J. Greenspan, were limited partners in Gadlex Associates together with Herbert Kanarek and Joel Aurnou. Kanarek owned a 30% share and Aurnou owned a 15% share in the partnership. Gadlex’s sole asset was an office building in the City of White Plains, Westchester County. Petitioners each…