MATTER OF MELOHN v. NEW YORK STATE TAX COMM'N


144 A.D.2d 192 (1988)

In the Matter of Martha Melohn et al., as Successor Trustees to Joseph Melohn, Petitioners, v. New York State Tax Commission, Respondent. (And Another Related Proceeding.)

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

October 27, 1988


Mahoney, P. J.

Petitioners, Emery Realty Company (hereinafter Emery) and Martha Melohn and Esther Oppenheimer, as successor trustees to Joseph Melohn (hereinafter Melohn), are involved in real estate development. Each petitioner acted as a sponsor under a cooperative conversion plan and transferred real property in New York County to a cooperative housing corporation. Each plan was accepted for filing by the Attorney-General prior to the March 28, 1983...

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