MATTER OF HEBARON ENTERPRISES v. TAX APPEALS TRIBUNAL OF THE STATE OF NEW YORK


259 A.D.2d 790 (1999)

686 N.Y.S.2d 178

In the Matter of HEBARON ENTERPRISES et al., Petitioners, 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.

Decided March 4, 1999.


Crew III, J.

The underlying facts are not in dispute. Petitioners collectively owned, as tenants in common, 13 contiguous lots in Queens County. Petitioners Hebaron Enterprises, Orrin M.C. Hein and Holly Hein McCutchen were tenants in common as to all 13 lots, while petitioner Melvin Klein was a tenant in common as to 11 of the 13 lots. Each petitioner acquired his, her or its interest in the lots at different times and through different means and, with the exception...

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