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VAST GOED v. TAX COMMN.

146 A.D.2d 155 (1989)

In the Matter of Bredero Vast Goed, N. V., et al., Appellants, v. Tax Commission of the State of New York, Respondent

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

April 6, 1989.

Attorney(s) appearing for the Case

Morgan, Lewis & Bockius (John Linsenmeyer of counsel), for appellants.

Robert Abrams, Attorney-General (Francis V. Dow and Peter H. Schiff of counsel), for respondent.

MIKOLL, YESAWICH, JR., LEVINE and HARVEY, JJ., concur.

WEISS, J. P.

The facts which have been stipulated by the parties include the following. Petitioners are three public Netherlands corporations that jointly own Brefries Realty Madison Avenue Corporation (hereinafter Brefries Realty), a New York corporation. On January 23, 1980, Brefries Realty entered into an agreement to purchase a building at 342 Madison Avenue in...

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