Legal Opinion
Cheltoncort Co. v. Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
Decided December 31, 1992PublishedCited by 7 opinions
1Opinion of the Court
OPINION OF THE COURT
Harvey, J.
Both petitioner in proceeding No. 1, Cheltoncort Company (hereinafter Cheltoncort), and petitioner in proceeding No. 2, Perry Thompson Third Company (hereinafter Perry), are partnerships which in 1985 offered for sale buildings they owned as part of a conversion of the buildings to cooperative ownership (see, General Business Law § 352-e). Both buildings contained numerous apartments and commercial stores. On June 18, 1987, title to the building in proceeding No. 1 was transferred from Cheltoncort to Cheltoncort Owners Corporation (hereinafter Cheltoncort Coop)…
2Cases cited3 opinions
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- Mattone v. State of New York Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1988
- Mayblum v. ChuNew York Court of Appeals · 1986
3Cited by7 opinions
- Muraskin v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1995
- Forty Second Street Co. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1996
- South Suffolk Recreation Ventures, Inc. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1996
- Fazkap Associates v. Commissioner of New York State Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1996
- Wanat v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1996
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