Legal Opinion
Mattone v. State of New York Department of Taxation & Finance
Appellate Division of the Supreme Court of the State of New York
Decided October 20, 1988PublishedCited by 10 opinions
1Opinion of the Court
Yesawich, Jr., J.
Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court, entered in Albany County) to review a determination of respondent State Tax Commission which sustained a real property transfer gains tax assessment imposed under Tax Law article 31-B.
The facts are not in dispute. In 1981, petitioner purchased three contiguous parcels, each with a brownstone townhouse, at 9, 11 and 13 East 63rd Street in New York City. He intended to demolish the buildings and replace them with an 11-story apartment building, but was thwarted when the City…
2Cases cited3 opinions
- Kurcsics v. Merchants Mutual InsuranceNew York Court of Appeals · 1980
- New York Public Interest Research Group, Inc. v. New York State Department of InsuranceNew York Court of Appeals · 1985
- Koren-Di Resta Construction Co. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1988
3Cited by10 opinions
- 1230 Park Associates v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1991
- Vast Goed v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1989
- Von-Mar Realty Co. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1993
- Brooklyn Union Gas Co. v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1999
- Cheltoncort Co. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1992
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