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MATTER OF VON-MAR REALTY CO. v. TAX APPEALS TRIBUNAL OF THE STATE OF NEW YORK

191 A.D.2d 753 (1993)

594 N.Y.S.2d 414

In the Matter of Von-Mar Realty Company, Petitioner, 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.

March 4, 1993

Weiss, P. J.

In this CPLR article 78 proceeding, we are called upon to review a determination by respondent Tax Appeals Tribunal (hereinafter respondent) which held that the consideration received by petitioner from the contemporaneous sale of two contiguous parcels of improved real property was properly aggregated as a single transfer for real property transfer gains tax purposes (see, Tax Law §...

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