Legal Opinion
Executive Land Corp. v. Chu
Appellate Division of the Supreme Court of the State of New York
Decided September 11, 1989PublishedCited by 5 opinions
1Opinion of the Court
OPINION OF THE COURT
Kunzeman, J.
The question before this court is whether the partial and successive transfers of the properties owned by the plaintiffs are subject to aggregation for taxation purposes pursuant to Tax Law § 1440 (7).
The plaintiff Executive Land Corp. (hereinafter Executive) owns a 258-acre parcel of land in the Town of Islip, while the plaintiff R-Three Investors owns a 23-acre parcel of land in the Town of Smithtown. Both parcels are zoned for industrial use and each plaintiff is engaged in grading its respective tract, installing utilities, sewers and roads in order to…
2Cases cited11 opinions
- Lanza v. WagnerNew York Court of Appeals · 1962
- Madden v. Kentucky Ex Rel. CommissionerSupreme Court of the United States · 1940
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- Young v. BragaliniNew York Court of Appeals · 1958
- People Ex Rel. Hull v. GravesNew York Court of Appeals · 1942
6 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Gordon v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1997
- Carbide Chemicals & Plastic Co. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1995
- Meixsell v. Commissioner of New York State Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1997
- Benacquista, Polsinelli & Serafini Management Corp. v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1993
- Bernstein v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1994