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MATTER OF OLD NUT CO., INC. v. NEW YORK STATE TAX COMM'N

126 A.D.2d 869 (1987)

In the Matter of Old Nut Company, Inc., Petitioner, v. New York State Tax Commission, Respondent

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

January 22, 1987

Levine, J.

Petitioner was the owner of real estate in New York City through a wholly owned subsidiary. In July 1983, the subsidiary was merged with petitioner and on or about September 16, 1983, the property was transferred to Carriage House Foods, Inc. (Carriage House). Concededly, the transaction was subject to a State real estate gains tax (Tax Law art 31-A) of some $198,000 for such a transfer taking place...

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