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MATTER OF SPIEZIO v. COMMISSIONER OF TAXATION & FIN. OF STATE

524018.

165 A.D.3d 1502 (2018)

86 N.Y.S.3d 780

2018 NY Slip Op 07206

In the Matter of Joseph Spiezio III et al., Petitioners, v. Commissioner of Taxation and Finance of the State of New York et al., Respondents.

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

Decided October 25, 2018.

Petitioners were the shareholders of four companies (hereinafter the Spiezio Companies) created to develop or redevelop dilapidated housing and commercial real estate in the City of Yonkers Empire Zone: Spiezio Family Holdings LLC, Joni Property Trust LLC, Joni Management and Realty Services LLC, and Spiezio Organization LLC (formerly...

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