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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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Number |
Petitioner |
|---|---|
| TSB-A-97(3)R | Estate of Bonnie Lee Smith |
| 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 |
| 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 |
| 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 |
| 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. |
| 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 |
| 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 |
| 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. |
| TSB-A-89(3)R | Gurney's Inn Resort and Spa, Ltd. |
| TSB-A-89(1)R | Goldlex Holding Company |
| 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 |
| 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 |
| 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 |
| TSB-A-85(3)R | 52 Habitat Co. |
| TSB-A-85(2)R | 340 West 89th Corporation |
| TSB-A-85(1)R | Metromedia, Inc. |
| TSB-A-83(3)M | Jefferson Highland Corporation |
| TSB-A-83(1)M | The Edgewater Company of Ulster |
Updated: December 08, 2010