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IN THE MATTER OF DELESE v. TAX APPEALS TRIBUNAL OF STATE OF NEW YORK

3 A.D.3d 612 (2004)

771 N.Y.S.2d 191

In the Matter of ANGELINA DELESE, Petitioner, v. TAX APPEALS TRIBUNAL OF STATE OF NEW YORK et al., Respondents.

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

January 8, 2004.

Kane, J.

Petitioner conveyed her residence to two family members but reserved a life estate for herself. When petitioner completed a gift tax return for this transaction, she determined the value of the gift by subtracting the value of the life estate from the appraised value of the property. The Department of Taxation and Finance issued a notice of deficiency, claiming that petitioner owed additional tax of $4,900 plus interest, because the life estate should have...

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