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


267 A.D.2d 719 (1999)

700 N.Y.S.2d 268

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 December 16, 1999.


Crew III, J.

At issue in this proceeding is whether the consideration received by petitioners for the transfer of 13 contiguous lots in Queens County was appropriately aggregated for purposes of imposing a transfer gains tax pursuant to Tax Law former article 31-B. When this matter was last before us (259 A.D.2d 790), we sustained respondent Tax Appeals Tribunal's finding that the simultaneous transfer of the 13 lots owned by petitioners...

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