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HEGEMAN PLAZA, LLC v. BURGAN

2019-11343, Index No. 512100/17.

206 A.D.3d 700 (2022)

167 N.Y.S.3d 806

2022 NY Slip Op 03711

Hegeman Plaza, LLC, Appellant, v. Euclid Burgan et al., Respondents.

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

Decided June 8, 2022.

Attorney(s) appearing for the Case

Zeltser Law Group, PLLC, Brooklyn, NY ( Naomi Zeltser of counsel), for appellant.

Seon S. Emanuel , Brooklyn, NY, for respondents.

LaSalle, P.J., Connolly, Genovesi and Ford, JJ., concur.

Ordered that the order is affirmed, with costs.

Hegeman Plaza, LLC (hereinafter the buyer), entered into a contract of sale to purchase property from Euclid Burgan and Bernadette Burgan (hereinafter together the sellers). The transaction was intended to be part of a tax-deferred exchange pursuant to section 1031 of the Internal Revenue Code (26 USC), and accordingly, the buyer agreed to cooperate with the sellers with regard to completing that exchange.

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