Español | Site Index | About Us | Contact Us 
skip banner navigation New York State Department of Taxation and Finance New York State
Home | Individuals | Businesses | Tax Professionals | Online Services | Forms | FAQs | e-file
Real Property Transfer Gains 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.
You will need Adobe Reader to view and print PDF files. We offer some forms in Fill-in or Fill-in & Save versions. See Forms - User Instructions if you need more information about these forms.

Number

Petitioner

   

1997
 

 
TSB-A-97(3)R Estate of Bonnie Lee Smith
 

1996
 

 
TSB-A-96(13)R STEFCO REALTY CORP.
 
TSB-A-96(12)R Metropolitan Life Insurance Company
 
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(9)R Dashal 67, LLC
 
TSB-A-96(8)R L.N. Shachnow and D. Shachnow
 
TSB-A-96(7)R Enid Morrison
 
TSB-A-96(6)R RAI (NY), Inc.
 
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
 

 
TSB-A-95(14)R Robert Schwagerl
 
TSB-A-95(12)R Robert Liberman and Katherine Gill
 
TSB-A-95(11)R Eastern Pork Products Company
 
TSB-A-95(10)R 1133 Building Corporation, Inc.
 
TSB-A-95(9)R Prudential Insurance Company of America
 
TSB-A-95(8)R BDL Properties, Inc.
 
TSB-A-95(7)R Port Jefferson Development Corp.
 
TSB-A-95(5)R Stanley Stahl
 
TSB-A-95(4)R Betty G. Reader
 
TSB-A-95(3)R Gick Road Development Corp.
 
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
 

 
TSB-A-94(12)R Irving H. Levy
 
TSB-A-94(11)R Randall P. McIntyre, et al.
 
TSB-A-94(10)R Mikal Moskeland, Anny Moskeland, Harry Tobiasssen and Olaug Tobiassen
 
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(3)R 115 Spring Street Company
 
TSB-A-94(2)R Jack F. Fritts as Trustee of the Cumberland Trust
 

1993
 

 
TSB-A-93(21)R George Murian, Vincent and Linda Cafarelli, Alfonso and Diane Spagnoli, Frank and Angela Ross and Peter and Flavia Lasalandra
 
TSB-A-93(20)R Deegan Development Group, Inc.
 
TSB-A-93(18)R Midtown Realty Company
 
TSB-A-93(17)R Orange County Trust Company
 
TSB-A-93(16)R Burton B. Brous
 
TSB-A-93(14)R Smith Barney, Harris Upham & Co.
 
TSB-A-93(11)R Andrew Feiner, Esq. and William Korman, CPA
 
TSB-A-93(10)R Diamond Point Realty Trust
 
TSB-A-93(9)R Avis, Inc. and Avis, Inc. Employee Stock Ownership Plan
 
TSB-A-93(8)R Board of Managers of Powell's Cove View Condominium
 
TSB-A-93(7)R Westside Platinum Associates
 
TSB-A-93(6)R Latham Motors, Inc.
 
TSB-A-93(5)R 110 East 87 Co.
 
TSB-A-93(3)R Prudential Insurance Company of America
 
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
 

 
TSB-A-92(10)R Andrew Feiner, Esq. and William Korman, CPA
 
TSB-A-92(8)R Underberg and Kessler
 
TSB-A-92(7)R Hilles Timpson
 
TSB-A-92(6)R Olympia and York (U.S.) Holdings Company
 
TSB-A-92(4)R CHS of Easthampton, Inc.
 
TSB-A-92(3)R European American Bank
 
TSB-A-92(2)R Centennial Estates, Inc.
 
TSB-A-92(1)R John L. Eastman, Trustee
 

1991
 

 
TSB-A-91(11)R Martin J. Walzer, Esq.
 
TSB-A-91(9)R Federal Home Loan Mortgage Corporation
 
TSB-A-91(8)R 40 Schenck Owners, Inc.
 
TSB-A-91(49)S, (16)C, (8)I, (7)R, (1)M Marine Midland Bank N.A.
 
TSB-A-91(6)R Nemith Motor Corporation
 
TSB-A-91(4)R John S. Pereira
 
TSB-A-91(3)R Phillips, Nizer, Benjamin, Krim and Ballon
 
TSB-A-91(2)R KeyCorp
 
TSB-A-91(1)R Peter S. Kalikow
 

1990
 

 
TSB-A-90(10)R R & V Development Co.
 
TSB-A-90(8)R Crossland Savings, FSB
 
TSB-A-90(6)R Estate of Alan M. DaCunzo
 
TSB-A-90(5)R Beekman C. Cannon
 
TSB-A-90(4)R Long Shadow, Inc.
 
TSB-A-90(1)R Bonnie Heights Realty Corp.
 

1989
 

 
TSB-A-89(3)R Gurney's Inn Resort and Spa, Ltd.
 
TSB-A-89(1)R Goldlex Holding Company
 

1988
 

Select a Different Year
TSB-A-88(4)R Earltown Corp.
 
TSB-A-88(3)R RCP Associates and Rockefeller Center Properties
 
TSB-A-88(2)R Loomis J. Grossman
 
TSB-A-88(1)R RCP Associates and Rockefeller Center Properties
 

1987
 

 
TSB-A-87(9)R John Malasky and John Malasky, Inc.
 
TSB-A-87(8)R Syosset Shopping Center Associates
 
TSB-A-87(7)R Tower 56 Partners
 
TSB-A-87(6)R Broad Financial Center Partners
 
TSB-A-87(5)R ASSAY PARTNERS
 
TSB-A-87(4)R 45 Broadway Atrium Partners
 
TSB-A-87(3)R New York State Teachers' Retirement System
 
TSB-A-87(2)R Miller Buckley Overseas Limited
 
TSB-A-87(1)R Interstate Properties
 

1986
 

 
TSB-A-86(3)R Philip Morris Incorporated
 
TSB-A-86(2)R Dasha A. Epstein
 
TSB-A-86(1)R B. Bros. Realty Corporation
 

1985
 

 
TSB-A-85(3)R 52 Habitat Co.
 
TSB-A-85(2)R 340 West 89th Corporation
 
TSB-A-85(1)R Metromedia, Inc.
 

1983
 

 
TSB-A-83(3)M Jefferson Highland Corporation
 
TSB-A-83(1)M The Edgewater Company of Ulster
 

Related Links...
Real Property Tax Resources and Publications
Select a Different Advisory Opinion Tax Type
Main Publications and Bulletins Page
Main Forms and Instructions Page

Web Survey | Accessibility | Disclaimer | Privacy | Security



Last Modified:  June 18, 2008