This appeal centers on the reasonableness of respondent Tax Appeals Tribunal's determination that petitioner failed to sustain her burden of establishing exemption from real property gains tax on the sale of her cooperative apartment because the property "consist[ed] of premises occupied by [petitioner] as [her] residence" (Tax Law § 1443 [2]). Concluding that the determination of the Tribunal sustaining the Department of Taxation and...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
