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COVE HOLLOW FARM v. TAX COMMN.

146 A.D.2d 49 (1989)

In the Matter of Cove Hollow Farm, Inc., Appellant, v. State of New York Tax Commission, Respondent

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

March 23, 1989.

Attorney(s) appearing for the Case

Winthrop, Stimson, Putnam & Roberts (Dan S. Dunham and Christopher P. Barton of counsel), for appellant.

Robert Abrams, Attorney-General (Francis V. Dow and Wayne L. Benjamin of counsel), for respondent.

MAHONEY, P. J., WEISS, MERCURE and HARVEY, JJ., concur.

LEVINE, J.

In 1979 petitioner acquired a 118-acre unimproved parcel of land in Suffolk County, which had been subdivided into 42 lots for one-family residences pursuant to a plan filed and recorded in the Suffolk County Clerk's office. Some 27 of the 42 plots had been sold prior to the effective date of the State's real property transfer gains tax (Tax Law art 31-B, as added by L 1983, ch 15, § 181, eff...

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