Appellate Division of the Supreme Court of the State of New York April 10, 1997 (Estate of Brockman v. Tax Appeals Tribunal)

Peters, J.

Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant to Tax Law § 2016) to review a determination of respondent Tax Appeals Tribunal which sustained a real property transfer gains tax assessment imposed under Tax Law former article 31-B.1

Petitioners are one-quarter owners of a 378-acre tract of land in the Town of East Hampton, Suffolk County.