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MATTER OF CHASANOFF OPERATING CO. v. STATE TAX COMM'N

79 A.D.2d 780 (1980)

In the Matter of Chasanoff Operating Company, Petitioner, v. State Tax Commission, Respondent

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

December 18, 1980

In 1962, the Chasanoffs, a father and two sons, together with two other individuals, formed a partnership known as INIP. The purpose of the partnership was for the purchase of a vacant piece of land and its development into an industrial park. The Chasanoffs were the active members of the partnership and collectively owned 55% of INIP and performed all the acts associated with the development of the land. At the same time, the Chasanoffs...

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