Delese v. Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
1Opinion of the CourtKane, J.
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 an assessment of real property gift tax imposed under Tax Law article 26-A.
Petitioner conveyed her residence to two family members but reserved a life estate for herself. When petitioner completed a gift tax return for this transaction, she determined the value of the gift by subtracting the value of the life estate from the appraised value of the property. The Department of Taxation and Finance issued a notice of deficiency,…
2Cases cited9 opinions
- Claim of Thomas v. Bethlehem Steel Corp.New York Court of Appeals · 1984
- New York State Cable Television Ass'n v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1977
- Marx v. BragaliniNew York Court of Appeals · 1959
- Claim of Thomas v. Bethlehem Steel Corp.Appellate Division of the Supreme Court of the State of New York · 1983
- Town of Islip v. CuomoAppellate Division of the Supreme Court of the State of New York · 1989
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