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MATTER OF SANJAYLYN CO. v. STATE TAX COMM'N

141 A.D.2d 916 (1988)

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

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

June 2, 1988

Mercure, J.

Petitioner owned three contiguous parcels of realty near Kennedy Airport in Queens County, each improved with a warehouse and office space. The first parcel (hereinafter Parcel A) was purchased in 1971 from Daniel Rubin for $307,000, the second (hereinafter Parcel B) was purchased in 1977 from Shirley Rubin and Alan R. Salamon, as trustees, for $328,000, and the third (hereinafter Parcel C) was purchased in 1979 from Shirley Rubin and Alan...

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