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MATTER OF HIGGINS & McLAUGHLIN, INC. v. NEW YORK STATE TAX COMM'N

109 A.D.2d 1029 (1985)

In the Matter of Higgins & McLaughlin, Inc., Petitioner, v. New York State Tax Commission, Respondent

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

March 28, 1985

Yesawich, Jr., J.

In March of 1976, petitioner purchased the Florida Hotel located in Orange County from Gary Slattery for $52,500. The property consisted of a bar and grill on the ground floor, with several rental rooms or apartments above the bar and grill. Slattery and petitioner allocated $12,500 of the purchase price to business assets and $40,000 to real property. Notice of this transaction, pursuant to Tax Law § 1141 (c), was not received...

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