Legal Opinion

Von-Mar Realty Co. v. Tax Appeals Tribunal

Appellate Division of the Supreme Court of the State of New York

Decided March 4, 1993PublishedCited by 8 opinions

1Opinion of the CourtWeiss, P. 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 a real property transfer gains tax assessment imposed under Tax Law article 31-B.

In this CPLR article 78 proceeding, we are called upon to review a determination by respondent Tax Appeals Tribunal (hereinafter respondent) which held that the consideration *754received by petitioner from the contemporaneous sale of two contiguous parcels of improved real property was properly aggregated as a single transfer for real property…

2Cases cited6 opinions

  1. Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
  2. Bombart v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1987
  3. Mattone v. State of New York Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1988
  4. Vast Goed v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1989
  5. Sanjaylyn Co. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1988

1 more not listed; retrieve them via the Exa API.

3Cited by8 opinions

  1. Muraskin v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1995
  2. Brooks v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1994
  3. Brewery v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1995
  4. Kim Poy Lee v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1994
  5. Hebaron Enterprises v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1999

3 more not listed; retrieve them via the Exa API.

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