activi=ies may be relevant to ascertain Petitioner's intent at the time of sale. See Matter of D.J.H. Construct=on, supra. DATED: Janua=y 29, 2014 Deborah R. Liebman Deputy Counsel NOTE: An Advisory Opinion is issued at t=e request of a person or entity. It is limited to the facts set forth ther=in and is bindi