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MATTER OF MARINE MIDLAND BANK OF ROCHESTER v. STATE TAX COMM'N

47 A.D.2d 795 (1975)

In the Matter of Marine Midland Bank of Rochester, New York, as Executor of Franklin W. Yarker and Another, Deceased, Petitioner, v. State Tax Commission, Respondent

Appellate Division of the Supreme Court of the State of New York, Third Department.

March 27, 1975

In 1961 and 1962, the now deceased Franklin Yarker and his wife Marjorie Yarker sold portions of some land which they had owned and farmed for many years in the Town of Greece, Monroe County. Thereafter, in 1965, the Department of Taxation and Finance ruled that their installment gains on these sales constituted income subject to the unincorporated business tax. This determination was sustained by the State Tax Commission on the ground that the subject transactions amounted...

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