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LT & B REALTY v. TAX COMMN.

141 A.D.2d 185 (1988)

In the Matter of LT & B Realty Corporation, Petitioner, v. New York State Tax Commission, Respondent. (And Three Other Related Proceedings.)

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

October 27, 1988

Attorney(s) appearing for the Case

Rosenfeld, Fischbein, Bernstein & Tannenhauser (Frederick S. Gold and Nancy R. Sills of counsel), for petitioner.

Robert Abrams, Attorney-General (Nancy A. Spiegel and Julie S. Mereson of counsel), for respondent.

CASEY, WEISS, MIKOLL and HARVEY, JJ., concur.

MAHONEY, P. J.

Petitioners, J & M Realty Associates, B & K Realty Associates, LT & B Realty Corporation and 3720 Independence Realty Associates, are involved in real estate development. Each petitioner acted as a sponsor under a cooperative conversion plan and transferred real property in Queens or Bronx Counties to a cooperative housing corporation. Each plan was accepted for filing by the Attorney...

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