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Real Estate Transfer Tax Advisory Opinions (TSB-A)

An Advisory Opinion is issued at the request of a person or entity.  It is limited to the facts set forth therein and is binding on the Department only with respect to the person or entity to whom it is issued and only if the person or entity fully and accurately describes all relevant facts.  An Advisory Opinion is based on the law, regulations, and Department policies in effect as of the date the Opinion is issued or for the specific time period at issue in the Opinion.
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To Select a Specific Year, Choose From the List Below:
 
2008 | 2007 | 2006 | 2005 | 2004 | 2003 | 2002 | 2001 | 2000 | 1999 | 1998
1997 | 1996 | 1995 | 1994 | 1993 | 1992 | 1991 | 1990 | 1989
 

Number

Petitioner
 

2008
 

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As announced in August 2008, the Department has transferred responsibility for Advisory Opinions from the Taxpayer Guidance Division to the Department's Office of Counsel. Among other changes, the format of the Advisory Opinions issued by the Office of Counsel will appear slightly different than the format used by the Taxpayer Guidance Division. During the transition period, which began in 2008 and is scheduled to be completed in 2009, the Department will issue Advisory Opinions in two formats. Those opinions issued by the Taxpayer Guidance Division will continue in the previous format, while opinions written by Office of Counsel will be issued in the revised format. One of the most noticeable changes in format is that the opinions issued by the Office of Counsel, for petitions received on or after August 8, 2008, will not contain the petitioner’s name, address, or identification numbers when posted on the Department's Web site. Both formats are official Advisory Opinions, and all are binding on the Department with respect to the person or entity to whom they are issued and the facts stated in the Opinion. For more information on the transition and the procedures, see TSB-M-08(10)C, (5)I, (5)M, (3)R, (8)S,  Changes in Procedures for Obtaining Guidance from the Tax Department.

TSB-A-08(4)R Joan Meyler
 
TSB-A-08(3)R Lillian Wohl
 
TSB-A-08(2)R Ahli United Bank (UK)PLC F/K/A United Bank of Kuwait PLC
 

2007
 

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TSB-A-07(4)R 450 Partners LLC
 
TSB-A-07(2)R

Marmon Enterprises, Inc.
 
TSB-A-07(1)R

450 Partners LLC
 

2006
 

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TSB-A-06(3.1)R

360 Brooklyn Investors LLC
 
TSB-A-06(3)R

360 Brooklyn Investors LLC
 

2005
 

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TSB-A-05(1)R

Harter, Secrest & Emery LLP
 

2004
 

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TSB-A-04(3)R

Fort Hamilton Housing LLC
 

2003
 

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TSB-A-03(1)R NYS Urban Development Corporation
 

2002
 

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TSB-A-02(5)R Paul, Hastings, Janofsky & Walker LLP
 
TSB-A-02(4)R HSBC Mortgage Corporation (USA)
 
TSB-A-02(1)R Manda Muller Kalimian
 

2001
 

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TSB-A-01(8)R The New York Times Company
 
TSB-A-01(7)R Time Warner, Inc.
 
TSB-A-01(6)R Andrew S. Roffe
 
TSB-A-01(3)R Columbus Centre LLC
 

2000
 

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TSB-A-00(2)R, (4)C Central Hudson Gas & Electric Corporation
 

1999
 

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TSB-A-99(5)R 149 Realty Associates, Shelburne Murray Hill, Patrick Deniyham et al, d/b/a Denart Company, Plaza 50 Company, Chelsea Tower Company and Lyden Hotel Co.
 
TSB-A-99(4)R Halmar Construction Corp.
 
TSB-A-99(3)R Armory Place, LLC
 
TSB-A-99(1)R Waldbaum, Inc.
 

1998
 

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TSB-A-98(5)R The Denihan Company
 
TSB-A-98(69)S, (3)R Beth Israel Medical Center
 
TSB-A-98(2)R, (12)C, (2)M
 		 Central Hudson Gas & Electric Corporation
TSB-A-98(3)C, (1)R Long Island Lighting Company
 

1997
 

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TSB-A-97(9)R, (2)M Consolidated Edison Company of New York, Inc.
 
TSB-A-97(8)R Morgan Guaranty Trust Company of New York, as Trustee
 
TSB-A-97(6)R American Management Association
 
TSB-A-97(4)R Metropolitan Transportation Authority, Fleet National Bank, Phillip Morris Capital Corporation, Grant Transit Co., Triborough Bridge and Tunnel Authority, and Untrecht-America Finance Co.
 
TSB-A-97(2)R Coopers & Lybrand, LLP
 
TSB-A-97(1)R
 		 40 West 53rd Associates

1996
 

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TSB-A-96(14)R Mitchel H. Engel
 
TSB-A-96(12)R Metropolitan Life Insurance Company
 
TSB-A-96(11)R Swiss Re America Holding Corporation
 
TSB-A-96(10)R Lew R. Wasserman, Jean Stein, Gerald H. Oppenheimer and Andrew Shiva, as Trustees of Annuity Trusts I & II under the Restatement of Doris Jones Stein Family Trust dated 4/20/82
 
TSB-A-96(5)R National Broadcasting Company, Inc. and General Electric Company
 
TSB-A-96(2)R Tarrytown Corporate Center III, L.P.
 
TSB-A-96(1)R Lew R. Wasserman, Jean Stein, Gerald H. Oppenheimer and Andrew Shiva, as Trustees of Annuity Trusts I & II under the Restatement of Doris Jones Stein Family Trust dated 4/20/82
 

1995
 

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TSB-A-95(11)R Eastern Pork Products Company
 
TSB-A-95(10)R 1133 Building Corporation, Inc.
 
TSB-A-95(5)R Stanley Stahl
 
TSB-A-95(4)R Betty G. Reader
 
TSB-A-95(2)R Lew R. Wasserman, Jean Stein, Gerald H. Oppenheimer and Andrew Shiva, as Trustees of Annuity Trusts I & II under the Restatement of Doris Jones Stein Family Trust dated 4/20/82
 

1994
 

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TSB-A-94(8)R Strausman-Mayfair Associates, L.P.
 
TSB-A-94(7)R Estate of Beatrice Seaver
 
TSB-A-94(6)R Vacation Village Homeowners Association, Inc.
 
TSB-A-94(5)R The Society of  the New York Hospital
 
TSB-A-94(4)R Heinrich Realty Company
 
TSB-A-94(2)R Jack F. Fritts as Trustee of the Cumberland Trust
 

1993
 

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TSB-A-93(18)R Midtown Realty Company
 
TSB-A-93(14)R Smith Barney, Harris Upham & Co.
 
TSB-A-93(8)R Board of Managers of Powell's Cove View Condominium
 
TSB-A-93(2)R Resnick Water St. Development Co. and Prudential Insurance Company of America
 
TSB-A-93(1.1)R The Chase Manhattan Bank, N.A.
 
TSB-A-93(1)R The Chase Manhattan Bank, N.A.
 

1992
 

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TSB-A-92(7)R Hilles Timpson
 
TSB-A-92(2)R Centennial Estates, Inc.
 

1991
 

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TSB-A-91(10)R Krupp Cash Plus IV Limited Partnership
 
TSB-A-91(9)R Federal Home Loan Mortgage Corporation
 

1990
 

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TSB-A-90(9)R D & H Corporation
 
TSB-A-90(8)R Crossland Savings, FSB
 
TSB-A-90(7)R Parkside Association
 

1989
 

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TSB-A-89(4)R
 		 American Telephone and Telegraph Co.
Related Links...
• Real Estate Transfer Tax Resources and Publications
• Select a Different Advisory Opinion Tax Type
• Main Publications and Bulletins Page
• Main Forms and Instructions Page

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Last Modified:  December 29, 2008