Legal Opinion
Estate of Brockman v. Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
Decided April 10, 1997PublishedCited by 1 opinion
1Opinion of the CourtPeters, 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 former article 31-B.1
Petitioners are one-quarter owners of a 378-acre tract of land in the Town of East Hampton, Suffolk County. Together with the remaining owners (hereinafter collectively referred to with petitioners as the sellers), an agreement was reached in *6941990 with Buckskill Estates Inc. (hereinafter Buckskill) to sell the property for $9,500,000,…
2Cases cited10 opinions
- Madden v. Kentucky Ex Rel. CommissionerSupreme Court of the United States · 1940
- Transervice Lease Corp. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1995
- Cove Hollow Farm, Inc. v. State of New York Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1989
- Reinach v. WisehartNew York Court of Appeals · 1995
- Carbide Chemicals & Plastic Co. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1995
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3Cited by1 opinion
- Spencer v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1998