Legal Opinion
Brooks v. Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
Decided March 10, 1994PublishedCited by 5 opinions
1Opinion of the Court
OPINION OF THE COURT
Crew III, J.
This proceeding involves the transfer of certain residential lots located in the Town of Brookhaven, Suffolk County. Mardex Homes, Ltd. purchased 83 of the 92 lots at issue in 1967, with petitioner B. V. Brooks (hereinafter Brooks) acquiring the remaining nine lots shortly thereafter. In 1971, Mardex and Brooks transferred the lots in question to certain petitioners and other individuals to shield the property from impending zoning law changes. Thereafter, in 1976, Mardex sold 33 of its remaining lots to petitioner Brooks, Torrey & Scott, Inc. (hereinafter…
2Cases cited5 opinions
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- Johnson v. JoyNew York Court of Appeals · 1979
- Von-Mar Realty Co. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1993
- Dental Society v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1989
- Iveli v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1988
3Cited by5 opinions
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- Hebaron Enterprises v. Tax Appeals TribunalAppellate 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
- GKK 2 Herald LLC v. City of New York Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2017
- Matter of Sunoco, Inc. (R & M) Combined Affiliates v. Tax Appeals Trib. of the State of N.Y.Appellate Division of the Supreme Court of the State of New York · 2026