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MATTER OF WILMORITE, INC.

518639

130 A.D.3d 1388 (2015)

14 N.Y.S.3d 574

2015 NY Slip Op 06386

In the MATTER OF WILMORITE, INC., Petitioner, v. TAX APPEALS TRIBUNAL OF THE STATE OF NEW YORK et al., Respondents.

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

Decided July 30, 2015.

Petitioner is a corporate entity that wholly owns a corporate entity known as Rocter Corporation. Rocter is the general partner in Rochwil Associates, a New York limited partnership that is engaged in real property development. In January 1992, Rochwil entered into a payment in lieu of taxes...

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