Legal Opinion
Cove Hollow Farm, Inc. v. State of New York Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided March 23, 1989PublishedCited by 9 opinions
1Opinion of the Court
*51OPINION OF THE COURT
Levine, J.
In 1979 petitioner acquired a 118-acre unimproved parcel of land in Suffolk County, which had been subdivided into 42 lots for one-family residences pursuant to a plan filed and recorded in the Suffolk County Clerk’s office. Some 27 of the 42 plots had been sold prior to the effective date of the State’s real property transfer gains tax (Tax Law art 31-B, as added by L 1983, ch 15, § 181, eff Mar. 28, 1983). Thereafter, at various times from 1983 through 1985, petitioner sold seven additional lots in five separate transfers to four unrelated purchasers. The…
2Cases cited5 opinions
- Bombart v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1987
- Bloomingdale Bros. v. ChuNew York Court of Appeals · 1987
- Chemical Bank v. TullyAppellate Division of the Supreme Court of the State of New York · 1983
- Sanjaylyn Co. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1988
- Bloomingdale Bros v. ChuAppellate Division of the Supreme Court of the State of New York · 1986
3Cited by9 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
- Prodell v. StateAppellate Division of the Supreme Court of the State of New York · 1996
- Iser v. New York State Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1998
- Meixsell v. Commissioner of New York State Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1997
4 more not listed; retrieve them via the Exa API.