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MATTER OF ALBE REALTY CO. v. TAX APPEALS TRIBUNAL OF THE STATE OF NEW YORK

194 A.D.2d 838 (1993)

598 N.Y.S.2d 602

In the Matter of Albe Realty Company, Appellant, v. Tax Appeals Tribunal of the State of New York et al., Respondents

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

June 3, 1993

Casey, J.

Tax Law § 1441 imposes a tax on gains derived from the transfer of real property within the State, which includes transfers pursuant to a cooperative plan (see, Tax Law § 1440 [7]). Tax Law § 1443 provides a total or partial exemption if the consideration is less than $1 million. Petitioner contends that its transfers pursuant to a cooperative plan are entitled to an exemption...

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